It's weird that more companies don't offer more vacation as a perk. Offering 40 days instead of 25 means 15 days of foregone work for the company - 6% fewer days worked a year. But, it looks a lot better than a 6% increase in pay on paper.

Moreover, you probably lose much less than that because you'll have better rested, less stressed, probably more productive employees and it will help cut down on employees making themselves critical choke points.

Something to think about the next time you read the phrase "war for talent".