This CL implements the spec change done in
https://github.com/WebAssembly/reference-types/pull/116.

R=manoskouk@chromium.org

Bug: v8:10994
Change-Id: Ic2b4e0a52af225b5640447fe051a9c36e6d41be2
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/2534818
Commit-Queue: Andreas Haas <ahaas@chromium.org>
Reviewed-by: Manos Koukoutos <manoskouk@chromium.org>
Cr-Commit-Position: refs/heads/master@{#71260}