[3.12] gh-111301: Move importlib.resources.files change to What's new in Python 3.12 (#111512) (#111534)

Co-authored-by: Karolina Surma <33810531+befeleme@users.noreply.github.com>

Author: hugovk

Doc/whatsnew/3.12.rst

@@ -716,6 +716,9 @@ importlib.resources
 * :func:`importlib.resources.as_file` now supports resource directories.
   (Contributed by Jason R. Coombs in :gh:`97930`.)
 
+* Rename first parameter of :func:`importlib.resources.files` to *anchor*.
+  (Contributed by Jason R. Coombs in :gh:`100598`.)
+
 inspect
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