use PHPUnit\Framework\TestCase;

 final class SomeTest extends TestCase
 {
     public function testOne() {}

-    /**
-     * @depends testOne
-     */
+    #[\PHPUnit\Framework\Attributes\Depends('testOne')]
     public function testThree(): void
     {
     }
 }

Configure your rector.php:

<?php

use Rector\Config\RectorConfig;
use Rector\PHPUnit\AnnotationsToAttributes\Rector\ClassMethod\DependsAnnotationWithValueToAttributeRector;

return RectorConfig::configure()
    ->withRules([
        DependsAnnotationWithValueToAttributeRector::class,
    ]);

SETS:  phpunit/phpunit 10.0 PHPUnit Attributes