Yup - based on the images provided (both sets), and the extreme edges in particular, the 35 has it (and given that the 35 is a much wider lens than the 40, this is more of a torture test for it). In this instance its got nothing to do with monitors, it's simply that some parts of the 40 images are slightly blurred and soft. Just why that is, I couldn't say - plane of focus, DOF, parallelism of standards, parallelism of front and rear groups, who knows. The 35 also handles specular reflections better (kinda expected though given its design).
Still can't get over just how amazing the 35 is when shifted on an IQ150. Wish this back had appeared a couple of years ago as it may have kept S/K 'in the game'. Maybe they'll make a return ?