build(deps): bump go.opentelemetry.io/otel/sdk from 1.28.0 to 1.40.0 (#6014)

Bumps [go.opentelemetry.io/otel/sdk](https://github.com/open-telemetry/opentelemetry-go) from 1.28.0 to 1.40.0.
- [Release notes](https://github.com/open-telemetry/opentelemetry-go/releases)
- [Changelog](https://github.com/open-telemetry/opentelemetry-go/blob/main/CHANGELOG.md)
- [Commits](https://github.com/open-telemetry/opentelemetry-go/compare/v1.28.0...v1.40.0)

---
updated-dependencies:
- dependency-name: go.opentelemetry.io/otel/sdk
  dependency-version: 1.40.0
  dependency-type: indirect
...

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