[TASK] Align error handler tests with changed PHPUnit behavior

PHPUnit has changed the behavior of the error handler in
several ways, for example introducing a PHP attribute to
disable the PHPUnit error handler for tests dealing with
`error_get_last()` [1], throwing an exception and stopping
the script execution on `E_*_ERROR` or clearing the error
result [2] - which breaks the ability to use the native
`error_get_last()` method to test custom error handler
implementation.

Something which TYPO3 needs to do for the provided custom
error handler.

An additional change [3] to check and restore error handlers
with levels has been reverted due to issues in the Laravel
world.

This change modifies the related test to use the introduced
PHP attribute `#[WithoutErrorHandler]` and raises PHPUnit.

Note: PHPUnit does not recognize the `@test` doc-block
      annotation if the `#[WithoutErrorHandler]` attribute
      is used. Therefore, the attribute counterparts for
      `@test` and `@dataProvider` has been added...