Well, I'm with KThunder on this argument.
All things equal, the 68040 is by far the superior processor.
All things are rarely equal. Fast RAM, HD controller I/O, etc, play a huge role in system responsiveness.
From simply a look-and-feel comparison, my A1200 with a GVP '030 Turbo+ (030/40mhz) stomped my bone-stock A4000D with 25mhz 040 (3640 board).
But take that same 68040/25mhz and put it in a decent board, (ie, Warp Engine, CyberStorm) and that A4000D will turn right around and squash the A1200 '030 like you'd expect.
So, I guess, what to take out of this, there's more to an accelerator than the processor. Buy the one that best fits your overall needs, rather than worrying about benchmarks.
I would tell anyone looking for an accelerator that doesn't have a real lot of experience to look more for features: hard drive interface, fast ram amount and type, ease of installation, compatibility, 68000 fallback mode...
this + reliability