Release DataFusion `40.0.0`

[alamb]

Is your feature request related to a problem or challenge?

Tracking ticket for next release, also a place to track desired inclusions

Last release was https://crates.io/crates/datafusion/39.0.0 (June 10, 2024) so next major release would be around July 10, 2024

List if items that would be good to get into this release:

• For DataFusion Comet, we would like to upgrade to a version of arrow-rs that has https://github.com/apache/arrow-rs/pull/5964

Additional context

39.0.0 release ticket: https://github.com/apache/datafusion/issues/10517