Dave Higton wrote, on Mon, 30 Nov 2015 22:32:11 +0000:

Of course it applies here. Read again and keep reading until you
understand it.

But if you're saying the 40W is actually 40VA, where is the math
that backs that up?

All "my" math (given only the printed numbers), come up with
34 Watts (DC) output with about 80VA (RMS) input.

Nothing is even close to 40W or 40VA.