Love the 40 for my 100's...
I got to say, I was of the skool of thought that 'its all just stuff' as well, until i borrowed Lamont's 40lb evolve wing for my Fundies class (as opposed to using my 40lb explorer) and i gotta say, I liked it so much that now i have one of my own. Can I make any wing work? Yes. but after resisting trying it for a couple of years, and then trying it (and having used other donut wings in the interim) there is something about the Evolve that just works incredibly well for me.
A side note, the newer cordura is awesome. It's back to being like that bullet proof stuff of yester-year, (remembering back when the wings came with a piece of innertube in the top and weighed like 25lbs)
I guess that it makes me a bit glad I delayed in the upgrade