NVIDIA Tesla M40 's Advantages
More VRAM (12GB vs 2GB)
Larger VRAM bandwidth (288.4GB/s vs 32.06GB/s)
2816 additional rendering cores
NVIDIA Quadro P400 's Advantages
Released 1 years and 3 months late
Boost Clock has increased by 13% (1252MHz vs 1112MHz)
Lower TDP (30W vs 250W)