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this is a firmware 4.31 with spoof 4.40 on the file ps3updat.pup
if u change hd u will see that the ps3 tell you to put a firmware 4.31 or higher
so isn't based on 4.40

Proof


Changelog 4.40.1:
Adding Core OS 4.40 compler
Adding and all self SPRX 4.40
QA flag enabled
Checkoff pup can be used to downgrade with E3 flasher or progskeet

Quote:


To set the debug setting on menu xmb parameter has been made and then networks (L3 L2 L1 R1 R2 BELIEVE THE BOTTOM OF THE DIRECTIONAL)

Installation:
1.installable on all cfw 3.55 4.21 4.30 and 4.31v3.2, 4.0, 4.1, 4.2,5.0,5.1,5.2
2.toujour have qa flag enabled and system update debug ON
3.Copy the pup in your usb in PS3/UPDATE
4.from the xmb (cfw4.31-cfw4.30-cfw421-cfw3.55)
5.Update system
6.update from Supor storage



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Source: teamsgk.net/viewtopic.php?f=10&t=1279

No, he already said you have to install it over a CFW PS3.

Alex dont do it you will be bricked its not!

omg fuking lier .... i'm on cfw 4.40.1 right now and i'm still playong online without spoof