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You can find the comparison here. Seach for "Model comparison"
About the licensing, in "Software feature support on NCS 540 in Cisco IOS XR:" you can see support to L3 protocol and any special licensing is mentioned.
About the interface, they present this option: 24x1/10GE, 8x10/25GE, 2x100GE. they dont mention 40GE specifically but you can get 40 with 4 interfaces of 10GE.
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