RE: Best 3D 40%
The best all around 3D. This is really a personal choice. You have to figure out what you like and pick the plane you think is the best for your style.
Here are my perceptions from different designs that I've flown.
CAP 232 and Edge 540. Best at high alpha. Very stable both inverted and upright harriers, excellent waterfalls.
CAP 232 best high alpha knife edge.
Extra 330. Good high alpha and harriers, pretty good at the other 3D maneuvers.
Edge 540. Best at torque rolling. Katana a close second.
Extra 300, Extra 260 and Katana. Excellent rolling high alpha, with Extra 260 and 300 equal, the 300 is a little better in high alpha knife edge.
Take your choice! Probably the "best" is my Fiber Classics Extra, because its so light. Thats probably the most important factor, all else remaining equal.