I've owned both. The 40 definitely is cooler and a tough vehicle, but it is crude - one step above a tractor. You have to be willing to accept that every day of your ownership. If you are not, then don't go down that route. The GX is refined, and as long as it is maintained, reliable. If you really want to off road it, putting on the appropriate tires and perhaps beefing up the suspension will get you most of the way there. Be prepared to get it banged up a bit, especially on the bottom of the body panels and bumpers.