The V100 32GB SXM2 has about 4% more memory bandwidth (900 vs 864 GB/s). Batch-1 decode tracks bandwidth closely, so a model that fits both cards should decode roughly 4% faster on the V100 32GB SXM2. The L40S 48GB fits more of the catalog at Q4/8K — 46 vs 43 of 73 models (48 vs 32 GB VRAM). Largest model that fits the L40S 48GB but not the V100 32GB SXM2: Qwen3-Next-80B-A3B-Instruct (81.3B). MSRP is $8,000 for the L40S 48GB vs $10,000 for the V100 32GB SXM2. MSRP is a launch list price, not live retail — Amazon prices move; click through for the current price. Not retail-shoppable: V100 32GB SXM2 (datacenter-class; cloud rental is the realistic way to use it). In the Q4/8K head-to-head below (57 shared models), the V100 32GB SXM2 posts the higher tok/s in 43 rows vs 14. Methodology.