feat(tia): continues to work on poc

src/Subscribers/EnsureTiaResultIsRecordedOnIncomplete.php

@@ -0,0 +1,22 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Pest\Subscribers;
+
+use Pest\Plugins\Tia\ResultCollector;
+use PHPUnit\Event\Test\MarkedIncomplete;
+use PHPUnit\Event\Test\MarkedIncompleteSubscriber;
+
+/**
+ * @internal
+ */
+final class EnsureTiaResultIsRecordedOnIncomplete implements MarkedIncompleteSubscriber
+{
+    public function __construct(private readonly ResultCollector $collector) {}
+
+    public function notify(MarkedIncomplete $event): void
+    {
+        $this->collector->testIncomplete($event->throwable()->message());
+    }
+}