How do you even know that it's consistently 40 hours in 3? What kind of developer ever had that kind of estimation accuracy (unless it's really repetitive) or even focuses on productivity rather than the problem like that? This sounds more like factory work than design or development. I really don't get it.

> I generally ship 40 hours in three with AI.

You ship 3 hours in three with AI. The old number is meaningless now.