NOTE / UPDATE: Based on feedback from potential buyers, I went back to PRS after about a year when I was given incomplete information - initially - based on incomplete records. Just today (27MAR2024) - and after some back and forth with pictures and questions, I received updated specs and a potential year range for this guitar - (vs. an exact year - although, it’s likely that this is a 1999 guitar).
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Directly from PRS Guitars:
Serial #40907 is consistent with a 2003 Archtop II, with a figured maple 10-top and back, mahogany sides and neck with East Indian Rosewood fretboard, bird inlays, Wide-Fat neck carve, PRS Adjustable Stoptail bridge, finished in Royal Blue with Archtop treble & bass pickups and nickel hardware.
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From earlier post with updated specs:
From my collection is a really cool PRS Archtop II with twin ten tops in Royal Blue. The condition is really great for a 1999-2003 archtop guitar. It only has 3-4 very small blemishes captured in the images and a little bit of tarnishing on the bridge and pick-up covers.

The fretboard is East Indian rosewood and the headstock has a matching rosewood veneer.

The pick-ups are Archtop Bass and Treble.

Neck carve is W/F.

It’s been set up with 10-48 strings and intonated for E Standard. And - it plays wonderfully.

You’ll notice on the back of the headstock there is a stamped “B” on the far left before the serial number and 10 top indicator. According to PRS Guitars, the “B” means it was not a production guitar. Pre-2000 / early 2000s, a "B" was used to indicate it was built for their Artist Relations program. Now, they use an "AR" as an indicator. So, it was either set aside for a PRS Artist or it was an Employee Guitar. And - I purchased this years ago from an ex-PRS employee that worked for PRS from the late 90s through the early 2000s. So, either way -- it's an interesting, one-of-a-kind PRS!

The case is in used condition and you can see there is some wear on one of the sides. The wear doesn’t impact the integrity or anything on the inside of the case.

This comes from a smoke/incense-free home.

Only comes with the guitar and OHSC.

Any other questions or image requests, let me know.