Update d8 to 10.0.40

This is a current sweet spot for dart2wasm, since this version is new
enough to support all optional compilation strategies, including
--string-data-segments (as long as it is combined with --nominal-types
and --no-runtime-types) while still supporting the (currently default)
equi-recursive types (which are unsupported from 10.0.41 onward).

This allows us to land dart2wasm in its current form and then change
its type system later, when upcoming WasmGC type system changes in V8
have stabilized.

Change-Id: I05af4265815c2d591ae2630c7bb21c5b043796dc
Reviewed-on: https://dart-review.googlesource.com/c/sdk/+/232097
Reviewed-by: Stephen Adams <sra@google.com>
Commit-Queue: Aske Simon Christensen <askesc@google.com>
diff --git a/DEPS b/DEPS
index 64f875b..20ccf56 100644
--- a/DEPS
+++ b/DEPS
@@ -59,7 +59,7 @@
   # Checkout extra javascript engines for testing or benchmarking.
   # d8, the V8 shell, is always checked out.
   "checkout_javascript_engines": False,
-  "d8_tag": "version:9.9.3",
+  "d8_tag": "version:10.0.40",
   "jsshell_tag": "version:95.0",
 
   # As Flutter does, we use Fuchsia's GN and Clang toolchain. These revision