Roll Skia from 76672468e8d7 to 40f4e01fca40 (3 revisions) (#45126)

https://skia.googlesource.com/skia.git/+log/76672468e8d7..40f4e01fca40

2023-08-25 [email protected] Treat GR_TEST_UTILS as defined or not, not 1 or 0.
2023-08-25 [email protected] Roll vulkan-deps from 00368bd7466b to fc1cafa4c10c (15 revisions)
2023-08-25 [email protected] Move fGpuBudgetInBytes outside of GRAPHITE_TEST_UTILS guard

If this roll has caused a breakage, revert this CL and stop the roller
using the controls here:
https://autoroll.skia.org/r/skia-flutter-autoroll
Please CC [email protected],[email protected],[email protected],[email protected] on the revert to ensure that a human
is aware of the problem.

To file a bug in Skia: https://bugs.chromium.org/p/skia/issues/entry
To file a bug in Flutter: https://github.com/flutter/flutter/issues/new/choose

To report a problem with the AutoRoller itself, please file a bug:
https://bugs.chromium.org/p/skia/issues/entry?template=Autoroller+Bug

Documentation for the AutoRoller is here:
https://skia.googlesource.com/buildbot/+doc/main/autoroll/README.md

Author: skia-flutter-autoroll

DEPS

@@ -18,7 +18,7 @@ vars = {
   'llvm_git': 'https://llvm.googlesource.com',
   # OCMock is for testing only so there is no google clone
   'ocmock_git': 'https://github.com/erikdoe/ocmock.git',
-  'skia_revision': '76672468e8d743634e948669cb1cbcbc9e470e86',
+  'skia_revision': '40f4e01fca401ea5420c211b1d63771f0b9550c3',
 
   # WARNING: DO NOT EDIT canvaskit_cipd_instance MANUALLY
   # See `lib/web_ui/README.md` for how to roll CanvasKit to a new version.

ci/licenses_golden/licenses_skia

@@ -1,4 +1,4 @@
-Signature: 5efa1dcecbf13cdcfbcd6b3326510a7c
+Signature: e0830bfa2771cab0932cfd9f6cf77d79
 
 ====================================================================================================
 LIBRARY: etc1