[TASK] Improve the type annotations around GU::makeInstance & friends

Run command:
> ./Build/Scripts/runTests.sh -s phpstanGenerateBaseline

Resolves: #99146
Releases: main
Change-Id: Ib8372ecfec60772ff6a19bf075279063d0aab10a
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/76746


Tested-by: Christian Kuhn <lolli@schwarzbu.ch>
Reviewed-by: Stefan Bürk <stefan@buerk.tech>
Tested-by: core-ci <typo3@b13.com>
Reviewed-by: Christian Kuhn <lolli@schwarzbu.ch>
Tested-by: Stefan Bürk <stefan@buerk.tech>