Update V8 to version 7.8.232.

Summary of changes available at:
https://chromium.googlesource.com/v8/v8/+log/be613476..71acc9d6

Please follow these instructions for assigning/CC'ing issues:
https://v8.dev/docs/triage-issues

Please close rolling in case of a roll revert:
https://v8-roll.appspot.com/
This only works with a Google account.

CQ_INCLUDE_TRYBOTS=luci.chromium.try:linux-blink-rel
CQ_INCLUDE_TRYBOTS=luci.chromium.try:linux_optional_gpu_tests_rel
CQ_INCLUDE_TRYBOTS=luci.chromium.try:mac_optional_gpu_tests_rel
CQ_INCLUDE_TRYBOTS=luci.chromium.try:win_optional_gpu_tests_rel
CQ_INCLUDE_TRYBOTS=luci.chromium.try:android_optional_gpu_tests_rel

TBR=hablich@chromium.org,v8-waterfall-sheriff@grotations.appspotmail.com

Change-Id: I722e891d5dde198d7d832c018dd856006e0bf194
Reviewed-on: https://chromium-review.googlesource.com/c/chromium/src/+/1777561Reviewed-by: v8-ci-autoroll-builder <v8-ci-autoroll-builder@chops-service-accounts.iam.gserviceaccount.com>
Commit-Queue: v8-ci-autoroll-builder <v8-ci-autoroll-builder@chops-service-accounts.iam.gserviceaccount.com>
Cr-Commit-Position: refs/heads/master@{#691992}

DEPS

@@ -166,7 +166,7 @@ vars = {
   # Three lines of non-changing comments so that
   # the commit queue can handle CLs rolling V8
   # and whatever else without interference from each other.
-  'v8_revision': 'be6134761ccf7255bd481d6dae89e39a4eaadb19',
+  'v8_revision': '71acc9d62bb72e62f38f8ae83fc984657782f5bf',
   # Three lines of non-changing comments so that
   # the commit queue can handle CLs rolling swarming_client
   # and whatever else without interference from each other.