[TASK] Update phpstan/phpstan requirement from ^2.1.31 to ^2.1.40

---
updated-dependencies:
- dependency-name: phpstan/phpstan
  dependency-version: 2.1.40
  dependency-type: direct:development
...

Signed-off-by: dependabot[bot] <support@github.com>

Author: dependabot[bot]

composer.json

@@ -19,7 +19,7 @@
         "a9f/fractor-composer-json": "^0.5.9",
         "a9f/typo3-fractor": "^0.5.9",
         "ergebnis/composer-normalize": "^2.50",
-        "phpstan/phpstan": "^2.1.31",
+        "phpstan/phpstan": "^2.1.40",
         "ssch/typo3-rector": "^3.7.0",
         "symplify/easy-coding-standard": "^13.0",
         "typo3/cms-backend": "^14.1",