[New Rule] Improper Date/Time handling

[lenaorobei]

Problem

Magento2.PHP.DateTime.Overcomplicated relies on class name only and does not any additional checks (like instanceof). This causes false-positive findings.

Solution

Remove Magento2.PHP.DateTime.Overcomplicated sniff from Magento Coding Standard.
Implement this check using static tool that can analyze extended class info (PHPStan).

Keep the ticket open to track the rule implementation.

@paliarush