If I understand your question correctly, you are asking the throughput of
the whole application, assuming DB layer is the bottle neck and its
throughput is 40 transactions/second.
This depends directly on how often a user session triggers a DB transaction.
Some simple examples, if a user session triggers a DB transaction every
second, you can have only 40 simultaneous user sessions; if a user session
triggers a DB transaction every 10 seconds, you can have 400 simultaneous
user sessions; and so