[TASK] Add FAL support for import in sys extension impexp

Until now only files from TCA type group internal_type file or
file_reference could be imported and exports from version 6.x
including sys_file records leads to exceptions on importing.
The patch adds support for handling record types introduced
with the File Abstraction Layer.

Resolves: #55532
Resolves: #55528
Resolves: #55906
Releases: 6.2
Change-Id: I7521c84094b0a0424e13c5f91c26b630bbbccbfe
Reviewed-on: https://review.typo3.org/27836
Reviewed-by: Fabien Udriot
Tested-by: Fabien Udriot
Reviewed-by: Wouter Wolters
Tested-by: Wouter Wolters
Reviewed-by: Marc Bastian Heinrichs
Tested-by: Marc Bastian Heinrichs