If you are blowing the head gasket at 40 psi, most likely the surfaces are warped, were resurfaced too rough, or were not cleaned adequately. Use a 2 foot long straight edge, a machinist's tool, not a ruler, and a 0. 0015” feeler gauge to check for flatness after thoroughly cleaning the surfaces, using lacquer thinner and a scraper that holds a single edge razor blade. Be sure to mop out all the head bolt holes of coolant and oil with a hundred (no joking—there are 28 head bolt holes) Q-tips. If one is full of stuff and you screw a head bolt into it, the stuff goes all over the deck. The surfacing should be 60 microinches or better. If you can catch a fingernail at all when running it across the surface, the surface is too rough. It would help to upgrade the intercooler or check boost air temperature but thousands of TDR members have run that kind of boost with stock head gaskets and no problems. The 12 valve head gasket is the same quality, just available in three thicknesses. It is not a direct replacement because the end near the exhaust does not adequately cover the water passages of the head that are near that edge of the head. You would have to tap them and put in pipe plugs to be sure there would be no leaks near the crimped on aluminum tabs along the edge of the 12-valve head gasket. Just stay with the 24 valve gasket, it is a good one at your boost level.