Thank you Durgamadhab Mishra for quoting one of my articles
Satheesh: There has been many discussions about this on SCN. Even now that you have SAP BI 4.0 SP08 I still would go to SAP BI 4.1 without doubt.
- Same bug/fix level as SAP BI 4.0 SP08
- More features
- Supported a year longer than SAP BI 4.0
- etc
Here is another link regarding SAP BI 4.1 SP02:
Good luck!