deps: V8: backport 63b8849d73ae

Original commit message:

    [wasm][exnref] Reject non-nullable exnref in JS import/export

    R=jkummerow@chromium.org

    Change-Id: I0ba2deb1a9671d87e76fea7bfe76df9eee56442a
    Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/5920338
    Commit-Queue: Thibaud Michaud <thibaudm@chromium.org>
    Reviewed-by: Jakob Kummerow <jkummerow@chromium.org>
    Cr-Commit-Position: refs/heads/main@{#96489}

Refs: v8/v8@63b8849d73ae
PR-URL: #62783
Reviewed-By: Xuguang Mei <meixuguang@gmail.com>
Reviewed-By: James M Snell <jasnell@gmail.com>

Author: thibaudmichaud

common.gypi

@@ -38,7 +38,7 @@
 
     # Reset this number to 0 on major V8 upgrades.
     # Increment by one for each non-official patch applied to deps/v8.
-    'v8_embedder_string': '-node.48',
+    'v8_embedder_string': '-node.49',
 
     ##### V8 defaults for Node.js #####
 

deps/v8/src/wasm/wasm-opcodes.cc

@@ -33,12 +33,13 @@ bool IsJSCompatibleSignature(const FunctionSig* sig) {
     // Rtts are internal-only. They should never be part of a signature.
     DCHECK(!type.is_rtt());
     if (type == kWasmS128) return false;
-    if (type == kWasmExnRef) return false;
     if (type.is_object_reference()) {
       switch (type.heap_representation_non_shared()) {
         case HeapType::kStringViewWtf8:
         case HeapType::kStringViewWtf16:
         case HeapType::kStringViewIter:
+        case HeapType::kExn:
+        case HeapType::kNoExn:
           return false;
         default:
           break;