Replace the WordPress.WhiteSpace.PrecisionAlignment sniff

... with a similar sniff as merged upstream in PHPCSExtra as `Universal.WhiteSpace.PrecisionAlignment`.

The upstream sniff has various improvements, including:
* Detecting precision alignment in the leading whitespace for PHP 7.3 flexible heredoc/nowdoc closing identifiers (was false negative).
* Improved handling of (trailing) whitespace on otherwise blank lines, both in code as well as in comments and HTML. This will now be ignored by default. (was false positive).
* An additional option to report on precision alignment for whitespace found on otherwise blank lines (not relevant for WP as the `Squiz.WhiteSpace.SuperfluousWhitespace` is used).
* And it also includes a fixer.
    Note: the fixer works based on "best guess" and may not always result in the desired indentation.

Ref:
* PHPCSStandards/PHPCSExtra 119
* PHPCSStandards/PHPCSExtra 122
* PHPCSStandards/PHPCSExtra 123
* PHPCSStandards/PHPCSExtra 124

WordPress-Core/ruleset.xml

@@ -241,7 +241,7 @@
 
 	<!-- Covers rule: Use real tabs and not spaces. -->
 	<rule ref="Generic.WhiteSpace.DisallowSpaceIndent"/>
-	<rule ref="WordPress.WhiteSpace.PrecisionAlignment"/>
+	<rule ref="Universal.WhiteSpace.PrecisionAlignment"/>
 
 	<!-- Generic array layout check. -->
 	<!-- Covers rule: For associative arrays, each item should start on a new line