cad/verilator: Update 5.038 => 5.0.40

Changelogs:

• https://github.com/verilator/verilator/blob/master/Changes#verilator-5040-2025-08-30

• Remove workarounds for fixed issue https://github.com/verilator/verilator/issues/3132
• Remove MAKE_JOBS_UNSAFE as no concerns about high memory usage

during build seems to be actual now

• Don't strip DBG_EXECUTABLES as they are Perl scripts
• Pet portclippy(1) and portfmt(1)

Approved by: yuri@ (maintainer, Mentor)

Differential Revision: https://reviews.freebsd.org/D52813