Upgrade setup-php to 2.40.0

[j178]

Upgrade setup-php to use cached macOS PHP builds and improved Homebrew retries following the PHP setup failure.

[Copilot]

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[chatgpt-codex-connector]

Codex Review Summary

This comment shows the latest Codex review activity on this pull request.

Review	Status	Commit	Review trigger
📝 Code Review	✅ Completed 2026-10-09T03:48:13.513094Z	3ec47e9	PR opened

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 94.33%. Comparing base (7552397) to head (3ec47e9).
⚠️ Report is 1 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #2846      +/-   ##
==========================================
- Coverage   94.33%   94.33%   -0.01%     
==========================================
  Files         143      143              
  Lines       30847    30847              
==========================================
- Hits        29100    29099       -1     
- Misses       1747     1748       +1     

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