[php-src] Issue #21040: Issue with foreach when used with reference "&" and reusing the same variable

Issue: https://github.com/php/php-src/issues/21040
Author: djidel

### Description

The following code:

```php
<?php
$a = [1,2,3];
foreach($a as &$i) $i++;
var_export($a);
foreach($a as $i) $b = $i+1;
var_export($a);
```

Resulted in this output:
```
array (
  0 => 2,
  1 => 3,
  2 => 4,
)array (
  0 => 2,
  1 => 3,
  2 => 3,
)
```

But I expected this output instead:
```
array (
  0 => 2,
  1 => 3,
  2 => 4,
)array (
  0 => 2,
  1 => 3,
  2 => 4,
)
```


### PHP Version

```plain
Tested on 8.3.21, 8.4.10, 8.2.29, 8.1.33, 8.2.20:
```

### Operating System

_No response_