Fix bug-10040.php: put declare(strict_types) after lint comment

Co-authored-by: Markus Staab <staabm@users.noreply.github.com>

Author: phpstan-bot

tests/PHPStan/Analyser/nsrt/bug-10040.php

@@ -1,4 +1,5 @@
-<?php declare(strict_types = 1); // lint >= 8.0
+// lint >= 8.0
+<?php declare(strict_types = 1);
 
 namespace Bug10040;