Add CreateContactAndContribution-Matcher

[CS-DaS]

This PR aims to solve #123

It introduces the followind PHPStand finding, which I would suggest to add to the PHPStan Baseline as it is created by the generic nature auf civicrm_api4:

Run PHPStan: tests/phpunit/CRM/Banking/TestBase.php#L426
Method CRM_Banking_TestBase::getLatestContact() should return array<string> but returns mixed.

And it introduces the following PHPStan finding, which could onbly be solved by changing code outside of the scope of this issue:

Run PHPStan: CRM/Banking/PluginImpl/Matcher/CreateContactAndContribution.php#L32
Parameter #1 $plugin_dao of method CRM_Banking_PluginModel_Matcher::__construct() expects CRM_Banking_DAO_PluginInstance, string given.

The PR lacks translation. I will be happy to add translation after clarifying my question in #553

The PR lacks refactoring to avoid code duplication with the CreateContribution matcher. I will soon add this refactoring.

The matcher lacks support for households. It currently only creates Individuals and Organizations. We would prefer to keep it like this due to limited funding. Please let me know if that would prevent you from merging this PR.

If you feel to do so, I would appreciate to already get your feedback on the current state. Thanks for your contributions!

[CS-DaS]

After going through the findings of PHPStan and PHP_CodeSniffer, I think the code differs quite a lot from the code in CreateContribution-matcher. Thus my suggestion would be to not refactor both and do the cleanup of the CreateContribution-matcher in a different PR.