I see a little clearer now....
"I'm not set in my decision to use the 40° stem....this is a new build, and that just happens to be the stem I had lying around. It seems to put me in a comfortable position, but I won't know until I get out and ride it.......we're still rippin' through the trees on our snowboards up here."
There's no real structural difference other than stiffness, and that' is usually a function of design shape, difference in materials used, etc. Functional I already covered in my first post. Yes you'd save a bit of weight with no spacers and a bit less steerer tube. But before doing that I'd want to try both stems. The reasson being is as you stated, you won't really know until you get it out and ride it! So leave the steerer tube long and run spacers above and below the stem so you can adjust the clamp height and run different stem combinations if you can. First determine where you want your bar height in relation to the top of the seat. Usually 1 to 2" below for XC, Even with the seat for Trail and AM, and 1 to 2" above (sometimes more) for DH, Freeride, and Jump. This is just a rule of thumb to start out with, not a hard and fast rule. Then tweak that by moving the stem up or down the steerer by moving spacers. Only when you have it dialed to your liking should you cut the steerer. What you end up with will depend on your preferences.
As far as a 100x40 stem vs a 60x0 you're pretty close in your estimation. The forward position change would be right around +6mm with the 60x0 as compared to the 100x40, but the height would change a full -19mm with the 60x0. In my experience as little as 10mm, while it may not make for dramatic changes in handling and doesn't look like much on paper, it can make a huge difference in the way the bike feels and rides, and how comfortable you are during the process. And that's the key.
That's the reason that I never cut a steerer tube to size on a new build to begin with. I use the method above. Pick the stem I want to use, set the bar height in the area that I "think" will work with the new ride, but leave 25 to 30mm of spacers above and below that point so that I can experiment with it. It sometimes takes a month or more to get it dialed, and it looks goofy while your doing it with spacers all over the place. But once your done you have it set up so the bike fits, feels, and performs the way you want it to. Then you can make your final cut on the steerer.
Good Dirt