With a 67.02 driver (maybe earlier version too) a NV40 announces "ATI2" as a valid FourCC format for texture. "ATI2" is the FourCC for 3Dc.
If you want you can test it by yourself. Run "The Project" with a NV40 board and check the log. You will find the line "3Dc compression: Supported".
If you want you can test it by yourself. Run "The Project" with a NV40 board and check the log. You will find the line "3Dc compression: Supported".