7 files declare their use of PhpStorageFactory in Zircon Profile 8

common.inc in core/includes/common.inc

Common functions that many Drupal modules will need to reference.

PhpBackend.php in core/lib/Drupal/Core/Cache/PhpBackend.php

Contains \Drupal\Core\Cache\PhpBackend.

PhpStorageFactoryTest.php in core/modules/system/tests/src/Kernel/PhpStorage/PhpStorageFactoryTest.php

Contains \Drupal\system\Tests\PhpStorage\PhpStorageFactoryTest.

system.module in core/modules/system/system.module

Configuration system that lets administrators modify the workings of the site.

TwigPhpStorageCache.php in core/lib/Drupal/Core/Template/TwigPhpStorageCache.php

Contains \Drupal\Core\Template\TwigPhpStorageCache.

TwigSettingsTest.php in core/modules/system/src/Tests/Theme/TwigSettingsTest.php

Contains \Drupal\system\Tests\Theme\TwigSettingsTest.

utility.inc in core/includes/utility.inc

Miscellaneous functions.