[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 on top
      and not exclusively for now, albeit looking weird
      and fishy. This needs to be addressed in a more
      generic way in a dedicated change.

Used command(s):

> composer require --dev \
    "phpunit/phpunit":"^10.5.5" \
    "typo3/testing-framework":"^8.0.8"

[1] https://github.com/sebastianbergmann/phpunit/pull/5430
[2] https://github.com/sebastianbergmann/phpunit/pull/5592
[3] https://github.com/sebastianbergmann/phpunit/pull/5619

Resolves: #102724
Releases: main, 12.4
Change-Id: I77f750ef2eba53b5f8caa51651f36321ae5d1224
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/82283


Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Anja Leichsenring <aleichsenring@ab-softlab.de>
Tested-by: Oliver Klee <typo3-coding@oliverklee.de>
Tested-by: core-ci <typo3@b13.com>
Tested-by: Simon Schaufelberger <simonschaufi+typo3@gmail.com>
Tested-by: Stefan Bürk <stefan@buerk.tech>
Tested-by: Anja Leichsenring <aleichsenring@ab-softlab.de>
Reviewed-by: Stefan Bürk <stefan@buerk.tech>
Reviewed-by: Simon Schaufelberger <simonschaufi+typo3@gmail.com>