Something 10dB louder is twice as loud. So that 40dB fan is FOUR TIMES as loud as the 20dB one.
People commonly mistake the fact that it takes TWICE the amount of accoustical energy to produce a sound 3dB louder. For instance, two 20dB fans = 23dB perceived sound level.
For reference, 20dB is equivalent to about a whisper. 30dB is definitely noticeable, but bareable. 40dB is quite loud IMO. My own computer hovers around 28-30dB and I find this about the loudest I'd *want* my computer to be. I can't see how some people tolerate sound levels in the 50-60dB range. It'd drive me crazy.