I'm not a great fan of posting everything WD that comes up on here as it might just spoil things for someone quietly bidding and hoping for a bargain.
However, there are a couple of pertinent points relating to this auction which a buyer should be aware of.
261114501304
The frame does indeed appear to have WD geometry but the engine is of the 1938-39 / 1946-47 civilian pattern and the front fork with right hand brake and double headlamp struts is from the one-year-only 1946 model.
In fact, on the VMCC dating letter, the engine number is shown as beginning 'A2' which is the code for a 1946 16H
If you're looking for a girder-forked side valve then it doesn't make a lot of difference but anyone wanting to build a "200 for 70" Normandy eligible bike is going to have to do a lot of parts hunting.
Well spotted Rik. The 1946 16H would have had a cradle frame, but some of the other parts on the bike suggest 1946, toolbox forks engine etc and as you noticed, even the paperwork. I would say the frame has been replaced with a WD frame and he's calling it a 1940 bike.