[TASK] Fix phpstan checkFunctionArgumentTypes errors in ext:impexp

This patch fixes incompatible type usage in function arguments
and is preparatory work for introducing native type hints and
strict mode in all core files.

Resolves: #92168
Releases: master, 10.4
Change-Id: I79c4576e570e175b770e8ee2929b835a4a0fa55a
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/65910


Tested-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Tested-by: TYPO3com <noreply@typo3.com>
Tested-by: Benni Mack <benni@typo3.org>
Reviewed-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Benni Mack <benni@typo3.org>