chore(release) Prepare Release v0.40.0 (#792)

## Release v0.40.0

This PR prepares the repository for release v0.40.0.

### Changes included:
- Updated CHANGELOG.md with release notes

### Release Notes:
- Upgrade to v0.130.0 / v1.36.0 of collector dependencies.
[#718](#718)
- Use `replaces` directive to builder config to use dependencies from
`go` folder when referenced as
`github.com/open-telemetry/otel-arrow/go`.
[#718](#718)

### Checklist:
- [x] Verify CHANGELOG.md formatting and content
- [x] Confirm all tests pass
- [x] Ready to merge and tag release

After merging this PR, run the **Push Release** workflow to create git
tags and publish the GitHub release.

Co-authored-by: otelbot <[email protected]>

Author: otelbot[bot]

CHANGELOG.md

@@ -9,6 +9,8 @@ Versioning](https://semver.org/spec/v2.0.0.html).
 
 ## Unreleased
 
+## [0.40.0](https://github.com/open-telemetry/otel-arrow/releases/tag/v0.40.0) - 2025-07-28
+
 - Upgrade to v0.130.0 / v1.36.0 of collector dependencies.
   [#718](https://github.com/open-telemetry/otel-arrow/pull/718)
 - Use `replaces` directive to builder config to use dependencies from