H100 PCIe adds 32 GB VRAM for +$19500 (229% premium). The real question is whether your workflow needs models that L40Scan't run.
If yes — you want to run Mixtral 8x22b v0.1 or similar — then the 32 GB is load-bearing, not luxury.
$ recommend → If you own a L40S: wait. Prices drop, refresh cycles continue. If buying new: get the H100 PCIe IF your budget allows AND you need the unlocked models.