NVIDIA Tesla K40s 's Advantages
Lower TDP (245W vs 300W)
NVIDIA L40 's Advantages
Released 8 years and 11 months late
Boost Clock has increased by 184% (2490MHz vs 876MHz)
More VRAM (48GB vs 12GB)
Larger VRAM bandwidth (864.0GB/s vs 288.4GB/s)
15296 additional rendering cores