fix: adjust scrollable size assertion with tolerance (#171426)

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Fixes: https://github.com/flutter/flutter/issues/136331

The original issue highlights two separate bugs:
1. When Flutter calculates Widgets, there might be floating-point
precision issues. For example, the calculation result may show
_dragTargetRelatedToScrollOrigin.size.height as 64.00000000000003.
Therefore, I introduced a very small tolerance to address this.
2. When there's a size scaling effect on the ReorderableListView, such
as an influence from Transform.scale, the method for calculating the
drag target becomes incorrect.

## Pre-launch Checklist

- [x] I read the [Contributor Guide] and followed the process outlined
there for submitting PRs.
- [x] I read the [Tree Hygiene] wiki page, which explains my
responsibilities.
- [x] I read and followed the [Flutter Style Guide], including [Features
we expect every widget to implement].
- [x] I signed the [CLA].
- [x] I listed at least one issue that this PR fixes in the description
above.
- [ ] I updated/added relevant documentation (doc comments with `///`).
- [x] I added new tests to check the change I am making, or this PR is
[test-exempt].
- [x] I followed the [breaking change policy] and added [Data Driven
Fixes] where supported.
- [x] All existing and new tests are passing.
https://dart.googlesource.com/external/github.com/flutter/flutter/+/28b09850d053f5044c269c7e1d494bde07590dec
diff --git a/DEPS b/DEPS
index e3993b1..43563e7 100644
--- a/DEPS
+++ b/DEPS
@@ -231,7 +231,7 @@
 deps = {
   'flutter/engine/src/flutter/third_party/dart': Var('dart_git') + '/sdk' + '@' + 'd417da5ed5cf384c1bdbcf97c925ed96e6a6bb5b',
 
-  'flutter': Var('flutter_git') + '/mirrors/flutter' + '@' + '0e49f1a807a78c422fb9860383f6ed1d8f80d14e',
+  'flutter': Var('flutter_git') + '/mirrors/flutter' + '@' + '28b09850d053f5044c269c7e1d494bde07590dec',
 
   'flutter/engine/src/flutter/third_party/depot_tools':
   Var('chromium_git') + '/chromium/tools/depot_tools.git' + '@' + '580b4ff3f5cd0dcaa2eacda28cefe0f45320e8f7',
diff --git a/commits.json b/commits.json
index 74c9754..826ca2e 100644
--- a/commits.json
+++ b/commits.json
@@ -1,4 +1,4 @@
 {
-  "flutter":"0e49f1a807a78c422fb9860383f6ed1d8f80d14e",
+  "flutter":"28b09850d053f5044c269c7e1d494bde07590dec",
   "flutter/engine/src/flutter/third_party/dart":"d417da5ed5cf384c1bdbcf97c925ed96e6a6bb5b"
 }
\ No newline at end of file