[TASK] Activate phpstan rule IncompatiblePhpDocTypeRule

Resolves: #92404
Releases: master, 10.4
Change-Id: Ia5e52c54b888e131386f4bd21d6819266ad2cd46
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/65850


Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Reviewed-by: Alexander Schnitzler <git@alexanderschnitzler.de>
Tested-by: TYPO3com <noreply@typo3.com>
Tested-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Tested-by: Alexander Schnitzler <git@alexanderschnitzler.de>