Log Message:
py-wheel: update to 0.40.0.

**0.40.0 (2023-03-14)**

- Added a ``wheel tags`` command to modify tags on an existing wheel
  (PR by Henry Schreiner)
- Updated vendored ``packaging`` to 23.0
- ``wheel unpack`` now preserves the executable attribute of extracted files
- Fixed spaces in platform names not being converted to underscores (PR by David \ 
Tucker)
- Fixed ``RECORD`` files in generated wheels missing the regular file attribute
- Fixed ``DeprecationWarning`` about the use of the deprecated ``pkg_resources`` API
  (PR by Thomas Grainger)
- Wheel now uses flit-core as a build backend (PR by Henry Schreiner)

**0.38.4 (2022-11-09)**

- Fixed ``PKG-INFO`` conversion in ``bdist_wheel`` mangling UTF-8 header values in
  ``METADATA`` (PR by Anderson Bravalheri)

**0.38.3 (2022-11-08)**

- Fixed install failure when used with ``--no-binary``, reported on Ubuntu 20.04, by
  removing ``setup_requires`` from ``setup.cfg``

**0.38.2 (2022-11-05)**

- Fixed regression introduced in v0.38.1 which broke parsing of wheel file names with
  multiple platform tags

**0.38.1 (2022-11-04)**

- Removed install dependency on setuptools
- The future-proof fix in 0.36.0 for converting PyPy's SOABI into a abi tag was
  faulty. Fixed so that future changes in the SOABI will not change the tag.

**0.38.0 (2022-10-21)**

- Dropped support for Python < 3.7
- Updated vendored ``packaging`` to 21.3
- Replaced all uses of ``distutils`` with ``setuptools``
- The handling of ``license_files`` (including glob patterns and default
  values) is now delegated to ``setuptools>=57.0.0`` (#466).
  The package dependencies were updated to reflect this change.
- Fixed potential DoS attack via the ``WHEEL_INFO_RE`` regular expression
- Fixed ``ValueError: ZIP does not support timestamps before 1980`` when using
  ``SOURCE_DATE_EPOCH=0`` or when on-disk timestamps are earlier than \ 
1980-01-01. Such
  timestamps are now changed to the minimum value before packaging.