Improve circular dependency detection when using @apply

[RobinMalfait]

This PR will improve the detection of circular dependencies.
We incorrectly had a false positive in this case:

HTML:

<div class="bg-gray-500"></div>

CSS:

.focus\:bg-gray-500 {
  @apply bg-gray-500;
}

While you should not do this, this resulted in an incorrect circular dependency error.
Now it will result in the correct css:

.bg-gray-500 {
  --tw-bg-opacity: 1;
  background-color: rgb(107 114 128 / var(--tw-bg-opacity));
}

.focus\:bg-gray-500 {
  --tw-bg-opacity: 1;
  background-color: rgb(107 114 128 / var(--tw-bg-opacity));
}

I also changed the circular dependency message to the same message we used in v2.
Before:

Circular dependency detected when using: `@apply text-red-500`

After:

You cannot `@apply` the `text-red-500` utility here because it creates a circular dependency.

[driskull]

I'm still seeing this issue in 3.0.7.

You cannot `@apply` the `sticky` utility here because it creates a circular dependency.

header {
  &.sticky {
    @apply sticky;
  }
}

[driskull]

https://play.tailwindcss.com/YxcQz4gSop?file=css