[BUGFIX] Update `phpstan/phpstan` to 1.10.40

This commit updates `phpstan/phpstan` to the latest version and fixes
one quirk in our code in order to make our nightly test runs happy
again.

Executed command:

    composer require --dev phpstan/phpstan:^1.10.40 -W

Resolves: #102294
Releases: main, 12.4
Change-Id: I22b691fbdab5a17cf1328b7613d9c97a98eae861
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/81633


Tested-by: core-ci <typo3@b13.com>
Tested-by: Andreas Kienast <a.fernandez@scripting-base.de>
Reviewed-by: Andreas Kienast <a.fernandez@scripting-base.de>