build(deps-dev): bump nextcloud/coding-standard from 1.3.2 to 1.4.0

---
updated-dependencies:
- dependency-name: nextcloud/coding-standard
  dependency-version: 1.4.0
  dependency-type: direct:development
  update-type: version-update:semver-minor
...

Signed-off-by: dependabot[bot] <[email protected]>

Author: dependabot[bot]