Fix typing issue with new version of types-docutils released` (#40727)

(cherry picked from commit 97b88fd)

docs/exts/substitution_extensions.py

@@ -28,7 +28,6 @@
 from sphinx.transforms.post_transforms.code import HighlightLanguageTransform
 
 if TYPE_CHECKING:
-    from docutils.utils import SystemMessage
     from sphinx.application import Sphinx
 
 LOGGER = logging.getLogger(__name__)
@@ -86,7 +85,7 @@ def condition(node):
             node.rawsource = node.astext()
 
 
-def substitution_code_role(*args, **kwargs) -> tuple[list, list[SystemMessage]]:
+def substitution_code_role(*args, **kwargs) -> tuple[list, list[Any]]:
     """Decorate an inline code so that SubstitutionCodeBlockTransform will notice it"""
     [node], system_messages = code_role(*args, **kwargs)
     node[_SUBSTITUTION_OPTION_NAME] = True  # type: ignore[index]