[Issue] Update wikimedia/lessphp to v3

[m2-assistant]

This issue is automatically created based on existing pull request: #31579: Update wikimedia/lessphp to v3

Description (*)

Wikimedia/lessphp 3.x release contains fixes for PHP 8 wikimedia/less.php#50
Update to near stable version. Previously magento still use version 1.8.2
Valid version of this package will be >=3.0.0 <4.0.0
After this patch new version package will be 3.1.0 . From origin repo owner announcements new version support PHP8

This package magento used for server side compile less to css

Origin repo related
https://github.com/wikimedia/less.php/

Fixed Issues (if relevant)

1. Fixes magento/magento2#<issue_number>

Manual testing scenarios (*)

1. Run static content deploy verify without issue or error
2. Preview any page in frontend or admin verify no break layout

Questions or comments

CC @krzksz @rogyar Your comments are welcome

Should magento add new feature with official parser less without need install/depend on 3rd-party package ?
Example built-in less/sass parser by php or even we don't use php parser at all. We can use js for compilation