Fix Drupal 9 compatibility for Varbase Commerce module by adding the patch for the Commerce Reporting module to work with Drupal 9 [#3225632]

Problem/Motivation

In Drupal 9
composer require 'drupal/varbase_commerce:1.0.x-dev@dev'

./composer.json has been updated
Running composer update drupal/varbase_commerce
Loading composer repositories with package information
Updating dependencies                                 
Your requirements could not be resolved to an installable set of packages.

  Problem 1
    - drupal/commerce_reports[dev-1.x, 1.0.0-beta1] require drupal/core ^8 -> found drupal/core[8.0.0-beta6, ..., 8.9.x-dev] but the package is fixed to 9.2.2 (lock file version) by a partial update and that version does not match. Make sure you list it as an argument for the update command.
    - drupal/commerce_reports[1.0.0-alpha1, ..., 1.0.0-alpha2] require drupal/core ~8.0 -> found drupal/core[8.0.0-beta6, ..., 8.9.x-dev] but the package is fixed to 9.2.2 (lock file version) by a partial update and that version does not match. Make sure you list it as an argument for the update command.
    - drupal/varbase_commerce dev-1.0.x requires drupal/commerce_reports ~1.0 -> satisfiable by drupal/commerce_reports[1.0.0-alpha1, 1.0.0-alpha2, 1.0.0-beta1, 1.x-dev (alias of dev-1.x)].
    - drupal/varbase_commerce 1.0.x-dev is an alias of drupal/varbase_commerce dev-1.0.x and thus requires it to be installed too.
    - drupal/commerce_reports 1.x-dev is an alias of drupal/commerce_reports dev-1.x and thus requires it to be installed too.
    - Root composer.json requires drupal/varbase_commerce 1.0.x-dev@dev -> satisfiable by drupal/varbase_commerce[1.0.x-dev (alias of dev-1.0.x)].

Use the option --with-all-dependencies (-W) to allow upgrades, downgrades and removals for packages currently locked to specific versions.

Installation failed, reverting ./composer.json and ./composer.lock to their original content.

Proposed resolution

#3167290: Fix tests deprecation notices and prepare commerce_reports module for Drupal 9

Remaining tasks

✅ File an issue about this project
✅ Test with Drupal 9 when the commerce_reports has a supported D9 tag release
✅ Testing to ensure no regression
➖ Automated unit/functional testing coverage
➖ Developer Documentation support on feature change/addition
➖ User Guide Documentation support on feature change/addition
✅ Code review from 1 Varbase core team member
✅ Full testing and approval
✅ Credit contributors
✅ Review with the product owner
✅ Release varbase-9.0.4, varbase_commerce-1.0.0-alpha1