[TASK] Use @import instead of <INCLUDE_TYPOSCRIPT

To be an example of best practice, this patch changes
all usages of "<INCLUDE_TYPOSCRIPT ..." to "@import".

Tests are adapted as well, as long as they are not
tailored to actually test INCLUDE_TYPOSCRIPT syntax.

Resolves: #101813
Related: #97816
Releases: main, 12.4
Change-Id: I01c4eb19dfd0106c5577457cd0e1836865112d6a
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/80794


Tested-by: Oliver Klee <typo3-coding@oliverklee.de>
Tested-by: Christian Kuhn <lolli@schwarzbu.ch>
Reviewed-by: Oliver Hader <oliver.hader@typo3.org>
Reviewed-by: Christian Kuhn <lolli@schwarzbu.ch>
Tested-by: core-ci <typo3@b13.com>
Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Reviewed-by: Thomas Hohn <tho@gyldendal.dk>
Tested-by: Oliver Hader <oliver.hader@typo3.org>
Reviewed-by: Garvin Hicking <gh@faktor-e.de>