chore(license): put the SPDX identifier first in the NamedParametersSniff @license tag

[rubenvdlinde]

What

phpcs-custom-sniffs/CustomSniffs/Sniffs/Functions/NamedParametersSniff.php declared:

 * @license   https://joinup.ec.europa.eu/collection/eupl/eupl-text-eupl-12 EUPL-1.2

URL first, SPDX identifier second. Hydra gate-28 (license-triangle) extracts the
licence with awk '{print $3}' — the first token after @license — so this shape
resolves to the URL and compares unequal to composer.json's "EUPL-1.2".

Swapped to the fleet shape:

 * @license   EUPL-1.2 https://joinup.ec.europa.eu/collection/eupl/eupl-text-eupl-12

The licence named is unchanged. This is a field-order fix, not a relicence.

Honest note on the gate

This repo has no lib/ directory, so gate-28 iterates zero files and emits PASS
without examining anything — its PASS is vacuous and is not evidence that this header
was correct. I verified the defect is real with a synthetic control: the identical
URL-first shape placed under lib/ produces

lib/UrlFirst.php file_license=https://joinup.ec.europa.eu/... composer_license=EUPL-1.2 rule=license-triangle-drift

and passes once swapped. Fixed here because it is the right declaration regardless of
whether the gate can currently see it.

Deliberately NOT changed

• analysis-bootstrap.php — already @license EUPL-1.2 (SPDX first). Correct; not churned
  to add the URL.
• LICENSE:177 — "GNU Affero General Public License (AGPL) v. 3" is an entry in the
  EUPL-1.2's own Appendix of compatible licences, not a declaration.
• ex_app/lib/main.py — the actual Python application carries no licence header at all.
  Adding one is out of scope for a normalisation sweep; flagged for the repo owners.
• All @copyright / SPDX-FileCopyrightText lines.

Verification

This repo has no test suite — composer.json states this explicitly. The nearest
equivalent, run identically before and after under PHP 8.5 in a container (host PHP is
8.2, below this repo's ^8.3):

check	before	after
php -l (all PHP)	clean	clean
phpcs	clean	clean
phpmd	clean	clean
psalm	No errors found	No errors found
phpstan	OK, no errors	OK, no errors
gate-28	PASS (vacuous)	PASS (vacuous)