Bump ProjectFiles from 1.3.1 to 1.4.0

---
updated-dependencies:
- dependency-name: ProjectFiles
  dependency-version: 1.4.0
  dependency-type: direct:production
  update-type: version-update:semver-minor
...

Signed-off-by: dependabot[bot] <support@github.com>

Author: dependabot[bot]

src/Directory.Packages.props

@@ -10,7 +10,7 @@
     <PackageVersion Include="NUnit3TestAdapter" Version="6.2.0" />
     <PackageVersion Include="ProjectDefaults" Version="1.0.174" />
     <PackageVersion Include="Polyfill" Version="10.10.0" />
-    <PackageVersion Include="ProjectFiles" Version="1.3.1" />
+    <PackageVersion Include="ProjectFiles" Version="1.4.0" />
     <PackageVersion Include="System.Memory" Version="4.6.3" />
     <PackageVersion Include="Microsoft.Sbom.Targets" Version="4.1.5" />
     <!-- Keep at 8 to support old frameworks -->