Issue #3600202: Convert test metadata to PHPUnit attributes

Drupal 12 requires phpunit/phpunit ^12.5, which no longer reads metadata from doc-comments. Replace @coversDefaultClass and @group with #[CoversClass] and #[Group], and drop the per-method @covers annotations in favour of the class level attribute. The attributes are supported by PHPUnit 10 and up, so the tests keep running on Drupal 11 as well.

Closes #3600202

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