Hello
"26040" is a preview version.
By saying "unable to proceed", what is the exact symptom? The preview is detected but it is stuck in the upgrading process or the preview is not detected? Please share us more details of the exact issue. A screenshot would be more helpful.
To get preview version, we should get join the preview program.
Getting started with the Windows Insider Program (microsoft.com)
If the preview is detected but it is stuck in upgraded process, please remove the third party antivirus software temporarily.
Check the logs for more information to troubleshoot the issue.
Log files and resolving upgrade errors - Windows Deployment | Microsoft Learn