Read the first page and the last page......
They are both a pile of pus.
The D40's I have been through the scrub with have done very well...as have the 22's. But they are still both shitboxes. I laughingly call mine a Fergie but theres a bloke down the road that has gone and got the number plate "f3rgie" he loves his so much. Three point linkage and I might be able to crow about all the mod cons fitted to my tractor.
The 22 is a pile of crap for everyday use. Its uncomfortable, basic and badly built...
The 40 is just a badly built pathfinder.
Not much of a pissing contest really. Your comparing a P76 with a valiant regal.