The famous SO question relating to a historical event in China wherein the clocks were set back 352 seconds on New Years Day, 1928, meaning you can get unexpected results when dealing with dates before that time. Apparantly PHP has updated the timezone offset for that timezone (for pre 1928 dates) , from +8:00 to +8:05. (Some other change that I can't find right now, but is mentioned in the linked question, accounts for the offset changing from 352 to 343).
/* php7.2 (+8:00) */
(new DateTime('1900-01-01 00:00:00', new DateTimezone("PRC")))->format(\DateTime::ATOM);
// 1900-01-01T00:00:00+08:00"
/* php7.3: (+8:05) */
(new DateTime('1900-01-01 00:00:00', new DateTimezone("PRC")))->format(\DateTimeInterface::ATOM);
// "1900-01-01T00:00:00+08:05"
The php7.3 changes don't call out this change specifically, but if you look at the changes to php7.2.12 it says
"Upgraded timelib to 2017.08."
and for 7.3.8 it says
"Updated timelib to 2018.02."
Since timelib is the underlying library supporting PHP DateTime, a change implemented between those versions would be resposible, unfortunately I can't find a changelog.