Use PHPUnit attributes

Replace all `@covers` and `@dataProvider` annotations with PHPUnit
attributes.

Update Coding style to 10.1 to ignore missing `@covers` attribute (it's
now checked by PHPUnit itself).

This commit makes the repository ready for PHPUnit 11.

Ticket: https://phabricator.wikimedia.org/T359971

composer.json

@@ -41,7 +41,7 @@
 		"phpstan/phpstan": "^1.10",
 		"phpmd/phpmd": "~2.6",
 		"mikey179/vfsstream": "~1.6",
-		"wmde/fundraising-phpcs": "~9.0.0",
+		"wmde/fundraising-phpcs": "~10.1.0",
 		"wmde/psr-log-test-doubles": "~3.0",
 		"phpstan/phpstan-phpunit": "^1.3",
 		"phpstan/phpstan-doctrine": "~1.3.62"