This updates the previous attempt https://github.com/flutter/flutter/pull/135855 and removes the complications when testing M3 ink sparkle effect. 
Thanks to this [PR](https://github.com/flutter/flutter/pull/138757) by @Piinks 

fixes [ExpansionTile InkSplash doesn't respect Shape's borderRadius](https://github.com/flutter/flutter/issues/125779)
fixes [`ExpansionTile.backgroundColor` &  `ExpansionTile.collapsedBackgroundColor` removes splash effect](https://github.com/flutter/flutter/issues/107113)

### Code sample

<details>
<summary>expand to view the code sample</summary> 

```dart
import 'package:flutter/material.dart';

void main() => runApp(const MyApp());

class MyApp extends StatelessWidget {
  const MyApp({super.key});

  @override
  Widget build(BuildContext context) {
    return const MaterialApp(
      debugShowCheckedModeBanner: false,
      home: Example(),
    );
  }
}

class Example extends StatelessWidget {
  const Example({super.key});

  @override
  Widget build(BuildContext context) {
    return const Scaffold(
      body: Center(
          child: Padding(
        padding: EdgeInsets.symmetric(horizontal: 24.0),
        child: ExpansionTile(
          collapsedBackgroundColor: Color(0x25ff0000),
          backgroundColor: Color(0x250000ff),
          collapsedShape: RoundedRectangleBorder(
            borderRadius: BorderRadius.all(Radius.circular(30.0)),
            side: BorderSide(color: Colors.black, width: 2.0),
          ),
          shape: RoundedRectangleBorder(
            borderRadius: BorderRadius.all(Radius.circular(30.0)),
            side: BorderSide(color: Colors.black, width: 2.0),
          ),
          clipBehavior: Clip.hardEdge,
          title: Text('Expansion Tile'),
          children: <Widget>[
            FlutterLogo(size: 50),
            FlutterLogo(size: 50),
            FlutterLogo(size: 50),
            FlutterLogo(size: 50),

          ],
        ),
      )),
    );
  }
}
```

</details>

### Before

<img width="789" alt="Screenshot 2024-01-18 at 18 16 15" src="https://github.com/flutter/flutter/assets/48603081/8c6a6f1e-6986-4acf-8dec-e223a682c0d7">

<img width="789" alt="Screenshot 2024-01-18 at 18 16 44" src="https://github.com/flutter/flutter/assets/48603081/f55f6a26-2128-48a1-b24d-3c14e4f6ecdc">

### After 
<img width="789" alt="Screenshot 2024-01-18 at 18 20 27" src="https://github.com/flutter/flutter/assets/48603081/7ec8b888-7319-460d-8488-9cd44c9246a6">

<img width="789" alt="Screenshot 2024-01-18 at 18 20 53" src="https://github.com/flutter/flutter/assets/48603081/80d66d5b-7eb2-4f47-ab4d-d7f469a731fa">