the problem with the E2140 is that it required a more expensive board or more work to OC well, when the E21xx were new many cheap boards still had the 945 Chipset which had the max official FSB of 266MHz and I think was blocked from 1:1 memory divider for FSB 200 CPUs
the default multiplier being 8 made it hard to OC it under these conditions with cheap ram
while the E5200 with a default 12.5 multiplier was far easier, and G31 was everywhere and 945 gone.
and obviously the E5200 could reach higher clocks/lower voltage and had twice the L2
I had the G31M-S2L which was a nice cheap board for OC, with lots of adjustments and 4GHz was really easy for an e5200 (a good one, some required significant overvolt over 3.4-3.6GHz or so) and cheap DDR2 800, even without the 1:1 divider, it would get 3.75GHz with the memory at the default clock, the e2140 under the same conditions (FSB300, DDR2 800) would be stuck at 2.4GHz, so it would require a board with 1:1 divider to go further, or the BSEL mod to change the default FSB to 266 and get it, or even DDR2 1066 (or 800 with good OC potential), but, with the G31 Chipset anything over FSB 343 would OC the PCIE clock.
all those problems were gone using a higher end board, a decent P35 board would allow the 1:1 divider for FSB 200 CPUs and PCIE lock at higher FSBs, so yes, e2140 @ FSB 400 would be quite nice with a good board, but the E5200 was good with any board, very easy to OC and decent even at stock settings, E2140 was quite slow at stock settings, it was slower than a Pentium D in many occasion