Don't handle native functions as immediately-invoked by default

the php engine might invoke the callables whenever it wants. the assumption about a function invoking the callable immediately fits for userland functions good enough though

Author: staabm

src/Analyser/NodeScopeResolver.php

@@ -5139,21 +5139,15 @@ private function processArgs(
 				$scopeToPass = $closureBindScope;
 			}
 
-			if (
-				$parameterType === null
-				|| $parameterType instanceof MixedType
-				|| $parameterType->isCallable()->no()
-			) {
-				$callCallbackImmediately = false;
-			} elseif ($parameter instanceof ExtendedParameterReflection) {
+			if ($parameter instanceof ExtendedParameterReflection) {
 				$parameterCallImmediately = $parameter->isImmediatelyInvokedCallable();
 				if ($parameterCallImmediately->maybe()) {
-					$callCallbackImmediately = $calleeReflection instanceof FunctionReflection;
+					$callCallbackImmediately = $calleeReflection instanceof FunctionReflection && !$calleeReflection->isBuiltin();
 				} else {
 					$callCallbackImmediately = $parameterCallImmediately->yes();
 				}
 			} else {
-				$callCallbackImmediately = $calleeReflection instanceof FunctionReflection;
+				$callCallbackImmediately = $calleeReflection instanceof FunctionReflection && !$calleeReflection->isBuiltin();
 			}
 
 			if ($arg->value instanceof Expr\Closure) {

tests/PHPStan/Rules/DeadCode/UnreachableStatementRuleTest.php

@@ -348,4 +348,11 @@ public function testBug13232d(): void
 		]);
 	}
 
+	#[RequiresPhp('>= 8.1')]
+	public function testBug13288(): void
+	{
+		$this->treatPhpDocTypesAsCertain = false;
+		$this->analyse([__DIR__ . '/data/bug-13288.php'], []);
+	}
+
 }

tests/PHPStan/Rules/DeadCode/data/bug-13288.php

@@ -0,0 +1,11 @@
+<?php // lint >= 8.1
+
+namespace Bug13288;
+
+function error_to_exception(int $errno, string $errstr, string $errfile = 'unknown', int $errline = 0): never {
+	throw new \ErrorException($errstr, $errno, $errno, $errfile, $errline);
+}
+
+set_error_handler(error_to_exception(...));
+
+echo 'ok';