The L40S 48GB has about 35% more memory bandwidth (864 vs 640 GB/s). Batch-1 decode tracks bandwidth closely, so a model that fits both cards should decode roughly 35% faster on the L40S 48GB. The L40S 48GB fits more of the catalog at Q4/8K — 39 vs 25 of 61 models (48 vs 16 GB VRAM). Largest model that fits the L40S 48GB but not the RX 9070 16GB: Qwen3-Coder-Next (79.7B). MSRP is $8,000 for the L40S 48GB vs $549 for the RX 9070 16GB. MSRP is a launch list price, not live retail — Amazon prices move; click through for the current price. In the Q4/8K head-to-head below (44 shared models), the L40S 48GB posts the higher tok/s in 34 rows vs 10. Methodology.