Use var with comment

Author: VincentLanglet

src/Rules/FunctionCallParametersCheck.php

@@ -363,7 +363,10 @@ public function check(
 					!$parameter->passedByReference()->createsNewVariable()
 					|| (!$isBuiltin && !$argumentValueType instanceof ErrorType)
 				) {
-					$accepts = $this->ruleLevelHelper->accepts($parameterType, $argumentValueType, $scope->isDeclareStrictTypes() && !($isBuiltin && $parameterType->isCallable()->yes()));
+					// @see https://github.com/php/php-src/issues/21568#issuecomment-4148832540
+					$isStrictTypes = $scope->isDeclareStrictTypes()
+						&& (!$isBuiltin || !$parameterType->isCallable()->yes());
+					$accepts = $this->ruleLevelHelper->accepts($parameterType, $argumentValueType, $isStrictTypes);
 
 					if (!$accepts->result) {
 						$verbosityLevel = VerbosityLevel::getRecommendedLevelByType($parameterType, $argumentValueType);