From a 'bang for my buck' standpoint, if I can buy three 25 watt boards for the price of two 40 watt boards, that's a pretty good incentive. Blowing big wads of vapor isn't something I care about at all. Like someone said earlier "To me, vaping isn't a sport", or words to that effect. I primarily vape to not smoke tobacco and 25 watts easily covers my needs. Secondarily, I'm a hands-on type/inveterate tinkerer/DIY'er from way back and vaping is a very good and enjoyable outlet that I can enjoy indoors and w/o spending very much (unlike what I spend building 1911s, for example). So the $20.00 per board I 'save' on the 25 watt boards gets spent on other gear/supplies.
All that said, I do "get" why some would see the 40 watt board for just $20.00 more as a no-brainer.