Tannersfriend: Once Poet will show real world speed results on 40nm, we will see a very positive surprise! Long before NRE. Or is my guess totally wrong?

No one here can answer your question. Even Dan will be able to give a definite answer only when the 40 nm chip is actually manufactured and measurements are done. Until then you can only simulate, calculate, and estimate. This is much better than nothing, but only up to a certain degree. You cannot be 100% certain, not even if you are an expert.