[TASK] Introduce type declarations for makeInstance()

Releases: main
Resolves: #100091
Change-Id: I20e180f174ad4511d33800d2c38b071de5ea4b86
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/78031


Reviewed-by: Oliver Klee <typo3-coding@oliverklee.de>
Reviewed-by: Dmitry Dulepov <9csxfqr4jy@liamekaens.com>
Tested-by: core-ci <typo3@b13.com>
Tested-by: Dmitry Dulepov <9csxfqr4jy@liamekaens.com>
Tested-by: Benni Mack <benni@typo3.org>
Reviewed-by: Benni Mack <benni@typo3.org>
Tested-by: Oliver Klee <typo3-coding@oliverklee.de>