I think the big questions are whether you plan to use the lens on full frame (the DA 40 isn't very compatible with full frame) and if you shoot a lot of wide apertures (the DA 40 only goes to f2.8).
In general, the DA limiteds are created to have good contrast, excellent flare resistance, and nice colors in a small size. They do this by having slow-ish apertures and typically great Pentax coatings. I use my DA 15 and DA 40 mainly for landscape situations and have been pleased with both of them, but I don't think they could take the place of f1.4 lenses. I mainly got the DA 40 because I bought a K-01 and wanted a couple of small lenses to mount on it -- the DA 15 and 40 seemed to fit the bill quite nicely.
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