here is my solution, because i do not want to wait for joomshaper to react (could be months, if ever, since scssphp is not maintained by joomshaper)
get scssphp version
\plugins\system\helixultimate\vendor\scssphp\scssphp\src\Version.php
const VERSION = '1.11.1';
find all occurrences
cd joomla site folder
findstr /S /N /I /C:"= null" plugins\system\helixultimate\vendor\scssphp\scssphp\src*.php > bad.txt
verify each line in bad.txt, change only typed nullable declarations
example:
from > Environment $env = null
to > ?Environment $env = null
verify after update
php -l plugins\system\helixultimate\vendor\scssphp\scssphp\src\Compiler.php
php -l plugins\system\helixultimate\vendor\scssphp\scssphp\src\Formatter.php
php -l plugins\system\helixultimate\vendor\scssphp\scssphp\src\Node\Number.php
php -l plugins\system\helixultimate\vendor\scssphp\scssphp\src\Parser.php
php -l plugins\system\helixultimate\vendor\scssphp\scssphp\src\Warn.php
No syntax errors detected
restart apache
clear joomla cache
now with joomla debug enabled and maximum error reporting the deprecated warnings are gone, after all just 5 php files had bad occurrences where i simply updated the typed nullable declarations (as php 8.4.x would expect).
it took me max. 1 hour to find, isolate and fix the problem, i am deeply disappointed of joomshaper to not fix that problem on their own.
for my next projects i will look into other solutions (like wp) because the laziness and terrible security handling is very dangerous in times like these.