My prefference is the #40. The #40 has some very intelligently designed features into it. I was pretty amazed to learn about them. The spring loaded advantage is a clear winner. When it is held down, you can easily flip it up with a single finger. You may be able to do this with the GG&G mount, but I doubt it, especially now that the GG&G unit has a locking mechanism. And if you can, it wont be as quick or simple as the #40.
The GG&G A2 has a lock, if you were to drop it on the lock, it is more likely to either break the sight all together, or break the locking mechanism. In contrast, when you combine the #40's spring loaded design, the rounded protective ears, and the slight cant of the ears, you have a system lends itself towards giving way and breaking the force of the impact by folding to the rear position if the rifle gets dropped on the BUIS or some other such accident. In such a case, this could really make the difference between saving the sight, or breaking it.
Some folks do not like the horizon line of the small apperature on the #40. If you dont like it, get the #40 with the standard rear apperature. I however think it is another great design. I think it just goes to show the forward thinking and superior ideas that are coming from ARMS. How can we make the protective ears do something other than protect the apperature? Answer appears to be to round them and slant them to assist the sight in folding to the rear in case of a drop. How can we add to the usefullness of the apperature itself? Give it the horizon line and notch for extended shooting? Things like that impress me.
Granted, I doubt I will ever drop my rifle on the BUIS, or be shooting at moving targets out to 600 meters with iron sights. However, the fact that the features are built in to the #40 makes it the BUIS I preffer over all others.