What is the implication if the wife has swallowed her husband's semen? Are her prayers not accepted for 40 days as in the case of consuming alcohol?
Bismihi ta'ala
In our jurisprudence, semen of any sort is najis, and therefore it cannot be consumed, and it is haram to do so.
In this case, if she has done so intentionally, then she must repent to Allah ta'ala. If it was not intentional, then there is nothing for her to do.
In both cases, her prayers and other acts of worship are valid and accepted, as long as they are done in the correct and valid way.
And Allah knows best.