v9.40.0

ModelingToolkit v9.40.0

Diff since v9.39.1

Merged pull requests:

• fix: fix missing unwrap in build_explicit_observed_function (#3040) (@AayushSabharwal)
• feat: add adjoint for remake_buffer (#3042) (@AayushSabharwal)
• Respect D(x)-like guesses (#3050) (@hersle)

Closed issues:

• Precise execution order of multiple discrete affect (#2745)
• discrete event error for DAE system (#3043)
• solve fails with InitialFailure : overdetermined system (#3047)
• D(x)-like guesses are not respected during initialization (#3049)