Update reclient version to re_client_version:0.40.0.40ff5a5.

Manually update reclient version to re_client_version:0.40.0.40ff5a5.

Bug: chromium:1233780
Change-Id: I0ccae131efa038b8e82427af28ca78e527659237
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/3140617
Commit-Queue: Yoshisato Yanagisawa <yyanagisawa@chromium.org>
Commit-Queue: Michael Achenbach <machenbach@chromium.org>
Auto-Submit: Yoshisato Yanagisawa <yyanagisawa@chromium.org>
Reviewed-by: Michael Achenbach <machenbach@chromium.org>
Cr-Commit-Position: refs/heads/main@{#76652}

DEPS

@@ -46,7 +46,7 @@ vars = {
   'checkout_reclient': False,
 
   # reclient CIPD package version
-  'reclient_version': 're_client_version:0.33.0.3e223d5',
+  'reclient_version': 're_client_version:0.40.0.40ff5a5',
 
   # GN CIPD package version.
   'gn_version': 'git_revision:69ec4fca1fa69ddadae13f9e6b7507efa0675263',