[TASK] Avoid phpunit @requires annotation

Substitute with a PHP attribute.

Resolves: #103219
Releases: main
Change-Id: Ie589404f797a880fc8e27480a2dd95c3f0420427
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/83152


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