I'd like to see them try a rollback... Even if you have 51% of the miners helping out, it's still allmost impossible.
If you have 51% of the hashrate, it's pretty easy to orphan the last couple of blocks by building a longer (more work), alternative blockchain... But at this point the "stealing" transaction has 221!!! confirmations
(
https://www.blockchain.com/btc/tx/e8b406091959700dbffcff30a60b190133721e5c39e89bb5fe23c5a554ab05ea)
This means that the last 221 blocks have to be re-created, and by the time these blocks have been re-mined, the 49% "leftover" miners will probably have mined an additional ~218 blocks... So the 51% of the miners have to re-mine those 218 blocks aswell... But by the time these blocks have been re-mined the 49% will have mined an additional ~215 blocks (so they still have the chain with the most work and the 51% have to catch up those ~215 blocks)... And so on, and so on...
Basically, even if you have 51% of the hashrate, it'll take months before your alternative chain (not including the thief's transaction) will be longer and have more work done than the chain including the thief's transaction... You'll basically invalidate 49% of the miner's blocks' and cause huge losses (not only for the miners, but also for other people that have valid transactions that are only included in the blocks mined by the 49%)... not a good situation...
I don't see an elegant sollution for this problem... This is the other side of immutability, once a transaction is confirmed, it's confirmed... You can talk all you want, but pulling off a succesfull rollback is allmost impossible.. Just imagine the cost of having to hire 51% of the miners for a couple of months, it'll be much higher than the $40.000.000 that have been stolen in the first place.