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Owning a 39 Deluxe Coupe, my observations in addition to above are:
1) The 40 has more modern conveniences with the 39 closing out the 30's. For example, sealed beam lights and sway bar suspensions.
2)I just prefer the 39 for the teardrop headlights, floor shift, crankopen windshield, woodgrain dash and deluxe style grill. The 40 is awfully nice for its design as well.