ACP2E-2990: Customer "created_at" date Not Converted to store time zone upon export

 - Fixed the static test failure.

Author: devarul

app/code/Magento/CustomerImportExport/Plugin/Model/Export/FormatCustomerCreatedAt.php

@@ -13,6 +13,8 @@
  * from Adobe.
  * ***********************************************************************
  */
+declare(strict_types=1);
+
 namespace Magento\CustomerImportExport\Plugin\Model\Export;
 
 use Magento\CustomerImportExport\Model\Export\Customer;
@@ -45,8 +47,7 @@ public function __construct(
     public function beforeExportItem(
         Customer $subject,
         Item $item
-    ): void
-    {
+    ): void {
         $item->setData(
             self::COLUMN_CREATED_AT,
             $this->localeDate->formatDate(

dev/tests/integration/testsuite/Magento/CustomerImportExport/Model/Export/CustomerTest.php

@@ -23,6 +23,7 @@
  * Tests for customer export model.
  *
  * @magentoAppArea adminhtml
+ * @SuppressWarnings(PHPMD.CouplingBetweenObjects)
  */
 class CustomerTest extends \PHPUnit\Framework\TestCase
 {