[TASK] Bump phpunit and phpstan

phpunit 10.4.0 brings minor changed type annotations
which phpstan isn't happy with. We bump both deps now.

> composer req --dev phpstan/phpstan:^1.10.38
> composer req --dev phpunit/phpunit:^10.4.0 -w
> Build/Scripts/runTests.sh -s phpstanGenerateBaseline

Resolves: #102110
Releases: main, 12.4
Change-Id: I86f6f47162d8e65bb6bf801c037a4e06e35288d9
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/81370


Tested-by: Christian Kuhn <lolli@schwarzbu.ch>
Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Tested-by: core-ci <typo3@b13.com>
Tested-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Christian Kuhn <lolli@schwarzbu.ch>