[php-src] Issue #13046: "Attempting to set reference to non referenceable value" upon array destructuring by reference

Issue: https://github.com/php/php-src/issues/13046 Author: bwoebi ### Description The following code: ```php <?php $someglobal = 1; function foo() { global $someglobal; return [&$someglobal]; } list(&$ref) = foo(); ++$ref; var_dump($someglobal); ``` Resulted in this output: ``` Notice: Attempting to set reference to non referenceable value in /tmp/preview on line 10 int(1) ``` But I expected this output instead: ``` int(2) ``` Making foo return by reference silences this warning, i.e. this is a valid workaround: ``` function &foo() { global $someglobal; $ref = [&$someglobal]; return $ref; } ``` But in reality, the array itself should not need to return by reference, if we only desire to access a by-reference value within the array. ### PHP Version PHP 7.3-8.3 ### Operating System _No response_