[TASK] Avoid using GeneralUtility::makeInstance in tests

Replace `GeneralUtility::makeInstance` with `new` statement.

Resolves: #100411
Releases: main
Change-Id: I340212fb7baf68072d7b924aff8a13f43b543068
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/78380


Tested-by: Oliver Klee <typo3-coding@oliverklee.de>
Tested-by: core-ci <typo3@b13.com>
Tested-by: Oliver Bartsch <bo@cedev.de>
Reviewed-by: Oliver Bartsch <bo@cedev.de>
Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Tested-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Reviewed-by: Andreas Fernandez <a.fernandez@scripting-base.de>