Apples to oranges, comparitively speaking. Both are different units of power used for different purposes.But 40 watts is a far cry from 40 amps.
We don't use the same calculations for measuring how much current (amps) will be used from a battery in a regulated mod vs a mechanical mod.
Mech mod - calculate the amp draw from the atomizer coil's resistance.
Regulated mod - calculate the amp draw from the amp limit of the processor.
Regulated mod - calculate the amp draw from the amp limit of the processor.
Someone correct me if I am wrong...