This PR adds the missing 'bech32m' mode for the getnewdestination() helper and sets it as default, i.e. the function returns a tuple (output x-only-pubkey, scriptPubKey, taproot address) now if not specified otherwise. In a preparation commit, the helpers output_key_to_p2tr{_script} are introduced. Note that in contrast to all other common script output types, there are usually two keys involved in creating a taproot output (internal key and output key), hence the prefix output_ is used to clarify that the output key is expected and the helpers don't do any key tweaking.
Thanks to michaelfolkson (for pointing out this TODO that I forgot about) and sipa (for patiently explaining basic things about BIP341).