For those who wonder when Motorola started producing 68LC040 processors without the errata that caused problems with software FPU emulation, here is the actual PCN right from Freescale:
http://cache.freescale.com/files/shared/doc/pcn/PCNR00274.html
http://cache.freescale.com/files/shared/doc/pcn/PCNR00274.html