It's not unusual for kernel source codes to be published before phones/updates even debut, but just two days after LG took the wraps off of the V40, the kernel source code for various models has already been published.
Five variants of the V40 (LMV405) are listed on LG's OpenSource Code Distribution site: TA, TAB, TM, TMB, and TS. The file names remind us that this brand-new $1,000 flagship ships with Oreo, which is a shame. Each file comes in at over 200MB. If you're a developer and you're looking to make some custom ROMs or recoveries for the V40, you may want to check these out.