Release v4.0-1

• fix: 99.1.3_acc_sudoers_no_all: fix a race condition (#186)
• fix: change auditd file rule remediation (#179)
• fix: correct debian package compression override (#181)
• fix: ensure mountpoints are properly detected (#177)
• fix: correct search in 5.4.5_default_timeout in apply mode (#178)
• fix: force xz compression during .deb build (#180)
• feat: official Debian 11 compatibility (#176)
• Bump luizm/action-sh-checker from 0.5.0 to 0.7.0 (#171)