[system] Fix memoTheme() source location

[oliviertassinari]

Steps to reproduce

material-ui/packages/mui-material/src/utils/memoTheme.ts

Line 14 in 0b7146e

export default function memoTheme(styleFn: ThemeStyleFunction) {

Current behavior

The helper is located in @mui/material source.

Expected behavior

This helper should be owned by @mui/styled-engine or at the very least @mui/system.

Context

Introduced in #43372. I would expect this helper to be used by anyone extending MUI System. Material UI, MUI X, Joy UI, etc.

It's part of #40594, its umbrella issue.

Your environment

npx @mui/envinfo

  Don't forget to mention which browser you used.
  Output from `npx @mui/envinfo` goes here.

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