It’s a bad article with inaccuracies, but it is true that Russia has more artillery.
The $40B was what was authorized, but hasn’t yet been all delivered.
For artillery AFAIK the US has so far provided ammo, 90 m777 howitzers and 4 HIMARS rocket artillery trucks. These are all better than Russian equivalents, but quantity has a quality of its own.
Have you read the bill? A considerable part of the forty billion is directed right at Lockheed, Raytheon, Boeing, and others for replenishment of our own depleted stocks. Then more is directed at pork here in the U.S. I suggest you read the bill or a good summary. Ukraine ain’t gettin’ $40 billion in arms.