chore: Release v0.40.0

[MeltyBot]

Prepare MeltanoSDK v0.40.0 for release.

Checklist:

• Check that the right version is set in all the files.
• Groom the changelog for wording or missing entries.
• Merge this PR once everything looks good.

Release Draft

[codspeed-hq]

CodSpeed Performance Report

Merging #2633 will not alter performance

_{Comparing release/v0.40.0 (deed113) with main (1f8d471)}

Summary

✅ 6 untouched benchmarks

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 89.71%. Comparing base (1f8d471) to head (deed113).
Report is 111 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2633      +/-   ##
==========================================
+ Coverage   89.67%   89.71%   +0.04%     
==========================================
  Files          58       58              
  Lines        4854     4854              
  Branches      950      950              
==========================================
+ Hits         4353     4355       +2     
+ Misses        350      348       -2     
  Partials      151      151              

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