Honestly, at this point, I don't really know what to say. Billing a cooler as a performance cooler and taking some of the last few spots on the thermal charts; that's just mind boggling to me. I mean I could see if the Respire Series was billed as a silent solution, I could almost let that slide due to the relatively low acoustic levels it produced, but even then I had to deal with that strange vibration like the T40 needed a tire balanced. The sad fact here is that the old rules apply to this cooler exactly. Good things don't come cheap, and just because something looks good on paper, doesn't mean it does all that well in the real world. Any way I try to sugar coat the T40, it just doesn't have the right balance to me.
Even though the T40 comes with great mounting hardware, has the included resistor, and even offers additional mounting for an optional fan, if I were to buy this cooler, I would definitely plan on some sort of fan swap right out of the gate. That little bit alone could be an additional investment of somewhere between $15 and $30 to tack on to the overall cost, and then the economically friendly price tag gets thrown out the window. That leaves you with the fact that only its limited noise levels and aesthetic appeal is all the T40 really has to offer. For what that is worth, I can go onto Newegg right now and find you three coolers just as affordable with a similar tower design that flat out perform better.
With what I saw from the T20, I don't know why I feel so cheated with the results I see in the T40. While it is a definite step up in performance over the much smaller and less equipped version, there just isn't the level of performance worthy of my recommendation. Even if you were super strapped for cash and $39.99 is all you have to spend, there are better choices.
The fact that my cooler, and possibly others arrived damaged is outside of my realm of thought here, and since they were so on point about replacing the cooler and rectifying the packaging issue, I won't even hold that against them. The chart that follows is based purely on what is included, how it works, the performance, and the cost alone.