The 10 isn’t better than the 40. It has a different sonic signature. Comparing the two once I found them to be so close except for tonality as to not be able to discern. The two circuits are. Virtually identical. ARC changed coupling caps to the gold ones from the massive Teflon in the 40 and shielded the transformers in the PS. Also they changed and voiced the 10 to the Sovtek 6550WE from the Svetlana Winged C 6550 (a superior sounding tube over the 6550WE IMHO).
ARC raised the price $5k for this and front panel/display changes.
Personally if you can find a mint cares for 40 go for it.
Mine will be the final preamp I ever own. Superb beyond measure on all levels.
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