Happened to get a price reduction email about these from eBay just now -- at 65$ per 400G the F40s are quite a good deal right now:
SUN ORACLE 7026993 7070787 7104482 Flash Accelerator F40 TESTED (L3-25487-02C) | eBay
SUN ORACLE 7026993 7070787 7104482 Flash Accelerator F40 TESTED (L3-25487-02C) | eBay