You're quite welcome.
It's a pleasure to compete with someone of your quality.
As regards the census for the 1940 cent, the census is 24, with none graded higher than NGC MS67+; for the 1940-D cent, there are just 5 examples graded higher than NGC MS67. Lastly, for the 1940-S cent in NGC MS67+, the census is just 7, with one graded higher. If anything, the point value for the 1940-D issue in NGC MS67+ should be equal to the others.
As far as upgrades are concerned, there's a 1940-S walker in NGC MS67 for sale on E-bay right now; at $9,795, that's outside of my price range.
Ditto, for the 1940-D quarter in NGC MS67+, at $2,904.