chore: raise dbt-common upper bound to <1.40.0 - #1670

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: marocchino/sticky-pull-request-comment@efaaab3fd41a9c3de579aba759d2552635e590fd. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/