@Tibono I already said twice that 68040 is faster (and is not emulated correctly). There's no disagreements on that part.

You can compare it to:
intel 386 @ 36mhz
intel 486 @ 25mhz

The 486 is much faster because of an improved pipeline. I think the 68040 vs 68030 speedup is due to similar reasons (better opcodes throughput due to improved pipeline)