Personally Mike, I see little reason for a 40mm eyepiece in the standard 1.25" format. A 30mm or 32mm plossl at 50-52 degrees offers approximately the same field of view of a 40mm plossl with a field of view of 42-44 degrees.
In my own side-by-side comparison, the slightly higher magnification of a 30 or 32mm is far more detailed and pleasing than a 40mm, no contest. It's all a matter of personal preference, but I have sold both my 40mm and 32mm and replaced it with a 30mm Ultima - SWEET! I'll never part with it.
In my own side-by-side comparison, the slightly higher magnification of a 30 or 32mm is far more detailed and pleasing than a 40mm, no contest. It's all a matter of personal preference, but I have sold both my 40mm and 32mm and replaced it with a 30mm Ultima - SWEET! I'll never part with it.