Regenerate semconv/v1.40.0/MIGRATION.md

[MrAlias]

It is not clear how the original was generated, but this is generated with the tooling from main.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 81.6%. Comparing base (5b5c2c5) to head (dac094d).
⚠️ Report is 1 commits behind head on main.

Additional details and impacted files

@@           Coverage Diff           @@
##            main   #7992     +/-   ##
=======================================
- Coverage   81.6%   81.6%   -0.1%     
=======================================
  Files        304     304             
  Lines      23384   23384             
=======================================
- Hits       19089   19088      -1     
- Misses      3906    3907      +1     
  Partials     389     389             

see 2 files with indirect coverage changes

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[Copilot]

Pull request overview

Regenerates the semantic conventions migration guide for semconv/v1.40.0 using the current tooling on main, bringing the document back in line with the established migration doc format used across prior semconv versions.

Changes:

• Fixes the migration header/version formatting (v1.39.0 → v1.40.0) and package path references to include the v prefix.
• Restores the standard “with the following exceptions” framing and adds the “Removed” section listing removed declarations plus reference links.

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[pellared]

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