No, 7W and 40W are not the same.
The "W" stands for watts, which is a unit of power. A 7W (7-watt) device uses 7 watts of electrical power, while a 40W (40-watt) device uses 40 watts of electrical power, which is much higher.
This means the 40W device consumes more power and will typically be brighter or produce more heat compared to a 7W device. For example, a 40W light bulb will be much brighter than a 7W light bulb.