Feature/azem2 1972 update phpcs and phpmd rules to fit magento

[CyberSecutor]

No description provided.

[Anve94]

Pre-approved but strong recommend to specify changelog with what actually changed, e.g.:

• Increased cyclomatic complexity limit in Magento ruleset to allow for larger dependency chains that are common in Magento DI
• Allow unused formal parameters in Magento ruleset to have better support for the Magento plugin system using a $subject reference.

and to not exclude unused local variables (params are fine for Plugins using $subject or just because the order of params is important for plugins), but unused local variables are practically always just dead code (at least I certainly cannot think of an exception where it might be warranted)

Also suggest to squash the commits since it's all one feature, and that makes the diff easier to find/read/compare later instead of git blame showing 3 or 4 commits for one feature.