"All I know is that I want one of those hoods for my SMCP-M 40mm."

A few weeks ago B&H had them listed (coming soon at that time) at $15.00 or so. 
Maybe available now.

"If it's the same optical formula as the M 40mm, (which it's supposed to be), I 
would guess it would be alright, after all the M lens isn't the sharpest lens 
in anyones kit, at least I would hope it isn't, especially when you look at the 
edge sharpness on 35mm film wide open."

I don't have the M 40, but have heard that it is not strong wide open. The DA 
40 is just fine wide open, so they may not be the same optical formula. In 
systematic head-to-head tests I have done, the DA 40 held its own against the 
FA 50 f1.7. The DA 40 is a fine optic, worthy of a place in any kit of primes 
(as long as you need the focal length).

Joe


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