Here's my calculation...
The field of view is inversely proportional to the focal length, so the crop factor is just 40/35:
Since crop factor is about linear dimensions, we need to square it get to the area crop.
- 40/35 = 1.143
So, the reduction in Mp is:
- 1.143 x 1.143 = 1.307
So, the % loss is:
- 24/1.307 = 18.4Mp
- (24-18.4)/24 = 23%
If I do this calculation for my S1Rii with the 35mm and 40mm crop, this would reduce then the MP from 44MP to 33,66MP. That would be a very good "deal" in my view.