deps: V8: cherry-pick 87356585659b

Original commit message:

    [flags] Ignore memory tuning flags when computing hash for code caching

    Change-Id: Ia9aa5b1da8d9b1356bea281cde91bca9ea0b4071
    Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/6938261
    Reviewed-by: Leszek Swirski <leszeks@chromium.org>
    Commit-Queue: Joyee Cheung <joyee@igalia.com>
    Cr-Commit-Position: refs/heads/main@{#102443}

Refs: v8/v8@8735658
PR-URL: #60069
Reviewed-By: Richard Lau <richard.lau@ibm.com>
Reviewed-By: Michaël Zasso <targos@protonmail.com>
Reviewed-By: Rafael Gonzaga <rafael.nunu@hotmail.com>
Reviewed-By: Chengzhong Wu <legendecas@gmail.com>
Reviewed-By: Anna Henningsen <anna@addaleax.net>

Author: joyeecheung

common.gypi

@@ -38,7 +38,7 @@
 
     # 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.30',
+    'v8_embedder_string': '-node.31',
 
     ##### V8 defaults for Node.js #####
 

deps/v8/src/flags/flags.cc

@@ -473,6 +473,15 @@ uint32_t ComputeFlagListHash() {
     if (flag.PointsTo(&v8_flags.random_seed)) continue;
     if (flag.PointsTo(&v8_flags.predictable)) continue;
 
+    // These flags are not relevant for code caching and are often set by
+    // embedders to tune memory usage.
+    if (flag.PointsTo(&v8_flags.max_old_space_size) ||
+        flag.PointsTo(&v8_flags.min_semi_space_size) ||
+        flag.PointsTo(&v8_flags.max_semi_space_size) ||
+        flag.PointsTo(&v8_flags.max_heap_size)) {
+      continue;
+    }
+
     // The following flags are implied by --predictable (some negated).
     if (flag.PointsTo(&v8_flags.concurrent_sparkplug) ||
         flag.PointsTo(&v8_flags.concurrent_recompilation) ||