build(deps): bump org.jetbrains.kotlin:kotlin-gradle-plugin

Bumps [org.jetbrains.kotlin:kotlin-gradle-plugin](https://github.com/JetBrains/kotlin) from 2.3.21 to 2.4.0.
- [Release notes](https://github.com/JetBrains/kotlin/releases)
- [Changelog](https://github.com/JetBrains/kotlin/blob/master/ChangeLog.md)
- [Commits](JetBrains/kotlin@v2.3.21...v2.4.0)

---
updated-dependencies:
- dependency-name: org.jetbrains.kotlin:kotlin-gradle-plugin
  dependency-version: 2.4.0
  dependency-type: direct:production
  update-type: version-update:semver-minor
...

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

Author: dependabot[bot]

gradle/libs.versions.toml

@@ -4,7 +4,7 @@ processor = "2026.3b-SNAPSHOT"
 parser = "2026.2"
 api = "2024.2"
 
-kotlin = "2.3.21"
+kotlin = "2.4.0"
 build-jdk = "17"
 test-jdk = "17"
 build-plugins = "2026.3"