You are missing the point of the oxygen window. The point is tht the use of 100% O2 means 0% Ne, so the nitrogen gradient between what is in your tissues and what is in your breathing gas is very large, and thus helpful in off-gassing. But the gradient using 40% O2 is much smaller, therfore much less helpful, if helpful at all.
You did it again....."much smaller", certainly 40% is less than 100% but larger than 21%...but "therefore, much less, if helpful at all'....really? Any enhanced reduction in tissue nitrogen tensions is a win. Divers can either subscribe to the belief that the oxygen window can lessen the risk of tissue damage or not....any reduction is win-win for me personally; to each their own. From the "if helpful at all" statement you seem to doubt the probative value of breathing higher concentrations of oxygen at a safety stop. I recognize there are no guarantees but I will take the small improvements. The oxygen window benefit is such an improvement.