[TASK] Reduce GU::makeInstance calls in Unit Tests

Additional potential functionality (DI, XClass resolving, etc.) of
GU::makeInstance is usually not a wanted behaviour in unit tests.
For creation of system under test `new` should be used.
Dependencies, if necessary, should be mocks.
This patch reduces the obvious cases, more complicated ones will
be tackled with follow ups.

Resolves: #103902
Releases: main, 12.4
Change-Id: I07cbe6f10fe11e1239cdd5f0fe7496948eed5a44
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/84485


Reviewed-by: Benjamin Franzke <ben@bnf.dev>
Tested-by: Benjamin Franzke <ben@bnf.dev>
Tested-by: core-ci <typo3@b13.com>