gh 2.40.1

[shigemk2]

Created with brew bump-formula-pr.

release notes

## What's Changed
* Removed repository requirement language from by @mateusmarquezini in https://github.com/cli/cli/pull/8432
* Bumped actions/setup-go from 4 to 5 by @dependabot in https://github.com/cli/cli/pull/8428
* Fixed run exported jobs error for completedAt by @andyfeller in https://github.com/cli/cli/pull/8447
* Updated multi-account migration error msg by @samcoe in https://github.com/cli/cli/pull/8448
* Removed redundant error on migration failure by @williammartin in https://github.com/cli/cli/pull/8449
Other Things

Create HSM testing workflow by @andyfeller in Create HSM testing workflow cli/cli#8421
Fix release script to invoke HSM goreleaser config by @andyfeller in Fix release script to invoke HSM goreleaser config cli/cli#8450
Fix flaky tests coupled to relative dates by @williammartin in Fix flaky tests coupled to relative dates cli/cli#8454

Full Changelog: cli/cli@v2.40.0...v2.40.1

[fxcoudert]

Duplicate of #157185