The stereo vintage Mac amps are much more desirable. Both transformer's winding had to have same number of turns in order to make the match pair.
Since I don't have MC40 ( only heard the MC30s), I can't tell you how it sound. It is older than the MC240s. Aside from that, all vintage gear's condition can vary a lot depends on how much life left in the capacitor and the accuracy of the old carbon composition resistors.
There is a big difference between the Russian/China 6L6GCs vs the NOS 7027a and RCA bk plate 6L6GCs. The clear top RCA 12Au7 sounded warm and muddy. The top end roll off so much and the bass is merky. The GE grey plate 12BH7 also lack of clarity and fullness of the RCA bk plate 12BH7.
Definitely prefer the mullar 12AX7 long plate over everything else.
Again, just our observation in our 4 totally different systems with same results. Speakers range from Rogers LS3/5A 15 ohm, Proc 2.5, B&W 805s, ATC SCM10, platnum solos, Joseph audio RM-22si, Paragon regents... Preamp tested was ARC SP-11 MKII (3 different units) Counterpoint SA5000 (3 different units) and 2 different Marantz 7 preamps.
Again, opinions are subjective to our setups.