I think people are missing one of the biggest advantages to the 40KWh buyers: Their battery pack will run pretty much forever without losing capacity. The 60-limited-to-40 pack will have three advantages over the originally planned 40KWh pack:
1) The same number of miles driven is fewer charge/discharge cycles for the cells (same KWh consumed by the car divided by a 50% higher pack capacity). Since total cycles is the most important input to the battery capacity equation, this helps a lot.
2) The cells will always be in the middle of their capacity range, which is much better for longevity than either being full or empty. (I'm guessing that Tesla will keep the cells in the middle 2/3 for this reason, rather than cutting out either the top or bottom part of the capacity; it does make balancing more challenging, but it's also not clear that balancing matters much when you're intentionally throwing away 1/3 of your capacity).
3) As the cells degrade, there's no reason to have this degradation show through to the reported range. That is, if you start letting the user have 40 KWh out of 60KWh actual capacity, after 5 years when the battery has only 50 KWh capacity, you can still let the user see 40KWh. So, no loss of range until the battery capacity is less than 2/3 of new. Given #1 and #2 above, I'd bet that it'll take more than 10 years before you see a single mile of range loss in a 40KWh car, while the 60KWh and 85KWh cars will start degrading pretty much immediately (though slowly).
Oh, and it will be pretty much impossible to brick one of these unless you really put in special effort.