deps: V8: cherry-pick 26fd1dfa9cd6

Original commit message:

    [import-attributes] Deprecate 'assert' for dynamic import as well

    Bug: v8:10958
    Change-Id: I7847bdb5d2c79f057f4e1df99f8f5889788f09cb
    Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/5249778
    Commit-Queue: Shu-yu Guo <syg@chromium.org>
    Reviewed-by: Leszek Swirski <leszeks@chromium.org>
    Cr-Commit-Position: refs/heads/main@{#92123}

Refs: v8/v8@26fd1df
Co-authored-by: Antoine du Hamel <duhamelantoine1995@gmail.com>

common.gypi

@@ -36,7 +36,7 @@
 
     # 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.38',
+    'v8_embedder_string': '-node.39',
 
     ##### V8 defaults for Node.js #####
 

deps/v8/src/execution/isolate.cc

@@ -4761,6 +4761,20 @@ MaybeHandle<FixedArray> Isolate::GetImportAssertionsFromArgument(
       // an error.
       return MaybeHandle<FixedArray>();
     }
+
+    if (V8_UNLIKELY(!import_assertions_object->IsUndefined())) {
+      MessageLocation* location = nullptr;
+      MessageLocation computed_location;
+      if (ComputeLocation(&computed_location)) {
+        location = &computed_location;
+      }
+      Handle<JSMessageObject> message = MessageHandler::MakeMessageObject(
+          this, MessageTemplate::kImportAssertDeprecated, location,
+          factory()->NewStringFromAsciiChecked("a future version"),
+          Handle<FixedArray>::null());
+      message->set_error_level(v8::Isolate::kMessageWarning);
+      MessageHandler::ReportMessage(this, location, message);
+    }
   }
 
   // If there is no 'with' or 'assert' option in the options bag, it's not an