Clarify `Box<T>` representation and its use in FFI
This officializes what was only shown as a code example in [the unsafe code guidelines](https://rust-lang.github.io/unsafe-code-guidelines/layout/function-pointers.html?highlight=box#use) and follows [the discussion](https://github.com/rust-lang/unsafe-code-guidelines/issues/157) in the corresponding repository.
It is also related to [the issue](https://github.com/rust-lang/rust/issues/52976) regarding marking `Box<T>` `#[repr(transparent)]`.