For IDPA the power factor for 40 S&W is the same as others, 125,000.
With 175 cast or 180 plated it is what my friends refer to as "Magnum primers only" or "Bunny fart loads."
The 2 divisions that are 165,000 PF are CDP and must be 45 ACP only, and ESR that is a moon clipped revolver, normally a 45 ACP but I have used a 10mm 610.
40 S&W brass can be used (shorter brass to eject out) but the pressures are high to get 165K. I loaded very long so it would lower pressures and then no chance of it getting mixed into a auto magizine.