Creates a Signal<ResizeObserverEntry | null> that carries the most recent
observation of element, null until the first one arrives.
Disconnects when destroyRef is destroyed. On a host without
ResizeObserver (SSR, jsdom) the signal stays null and no observer is
created, so it never throws off the browser.
This is the shared kernel behind CngxResizeObserver and
createContainerSize; consumers that hand-roll a ResizeObserver should
route through it instead.