You got me! I just loooove seaplanes...
The problem is that the S-40 is too similar to the S-39 and if I had to do a big seaplane, I'd rather go for a China Clipper for example... I don't think there's any chance I will do that in the near future, but an Bv-138 or a Republic SeaBee for FG are much more likely to end up existing one day