RestoreIncludePathToIniRestoreRector

Change restore_include_path() to ini_restore("include_path")

-restore_include_path();
+ini_restore('include_path');

Configure your rector.php:

<?php

use Rector\Config\RectorConfig;
use Rector\Php74\Rector\FuncCall\RestoreIncludePathToIniRestoreRector;

return RectorConfig::configure()
    ->withRules([
        RestoreIncludePathToIniRestoreRector::class,
    ]);
SETS:  PHP 7.4