One Piece Volume 40 : Gear

Vol 40 covers more of the Enies Lobby arc with the Crew Fighting fodder across the island and our first major Fight with Luffy vs Blueno

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CP9 is given Power Levels By Fukuro and we are explicitly told by Jabra that the power level are not taking into account things that would enhance their power like there devil fruit which this should also apply to the six powers techniques and named attack ability that also increase a persons strength

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Nami gets a power up with a new weapon and comically oneshots Zoro and sanji

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Spandam reveals that CP9 will no longer be holding back against the straw hats

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Luffy engages in a fight against Blueno where his named attack Gum Gum Rifle , which is consistently slightly stronger than a Gum Gum Bullet , damaged Blueno's Iron body technique when his previous Gum Gum Bullet couldn't . Luffy 's base unnamed attack is also able to damage Blueno's base Body where we have seen Luffy's previous base level was not able to damage Base Bluneo at all . Blueno even comments that Luffy " wasn't nearly this strong" " when we fought at the mansion"

we also get a clear indicator of luffy tracking Bluno's Shave speed which he wasn't able to do before and was stated to be above his previous perception speed with Bluno also saying " I didn't think he would be able to keep up with the speed of my shave technique " which shave doesn't seem to increase that attack speed of punches or kickes as if shave did effect the attack speed of attack, the next attack right after shave which wouldn't be effect by the six power technique would be way slow and be easily out done which we do not see meaning this feat only really show Luffy perception speed has gotten faster

Luffy is able to counter the Bluno's tempest kick something he couldn't do even against the weaker CP9 member Kalifa who speed blitzed him showing improvement with speed as well , Luffy than goes on to go very relative with Bluno's base physicals well also dodging Bluno's harder hitting six power techniques with Bluno even saying " He can match my speed , forcing me to change the path of my tempest kick... his physical abilities are unbelievable " and as Bluno equates "physical abilities" with speed it makes it very likely that the "physical abilities" that Doriki measures involves speed as well , this part of the fight ending with Luffy conceding that he can't beat Bluno as he is now and reveal his new power up

with Doriki being tracked back to Luffy's previous level via Bluno having to uses iron body on the named attack of Luffy on Water 7 and with sanji on the sea train meaning the named attack would have done some / minimal damage to base Blueno ,indicates that Luffys base would be around 3x lower than and would do no damage to base Blueno which is also just shown to be the case where when Franky faced Blueno on water seven his base attack which are on luffy's level didn't do anything to Base Blueno putting this base Luffy, Zoro, Sanji , and Franky at around 277 Power level making it possible to give tangible numbers too the higher power levels

Character	Power Level	Attack Potency and Durability	Speed
X	1	10.7971 TeraPascals Building Level	2/5 of 1% of Lightning Speed ( Mach 5.0688 in VSBW )
Spandam	9	97.1740 TPa Large Building Level	3.5562% Lightning Speed ( Mach 45.61962 in VSBW)
Average Marine	10	107.9711 TPa Large Building Level	3.95139% Lightning Speed (Mach 50.6884 in VSBW )
Pre Enies Lobby Luffy	277	2.9908 PetaPascals City Block level	109.4537% lightning Speed (Mach 1404.0707 in VSBW )
Super Human	500	5.3985 PPa Multi-City Block Level	197.5698% Lighting Speed (Mach 2534.4236 In VSBW )
Kalifa	630	6.8021PPa Multi-City Block Level	248.9380% Lightning Speed (Mach 3193.3737 in VSBW )
Fukuro	800	8.6376 PPa Multi-City Block Level	316.11176% Lightning Speed ( Mach 4055.0778 In VSBW )
Kumadori	810	8.7456 Multi-City Block Level	320.0631% Lightning Speed ( Mach 4105.7663 in VSBW )
Blueno / Blueno Fight Luffy	830	8.9726 PPa Multi-City Block Level	327.9659% Lightning Speed ( 4207.1432 Mach
Jabra	2180	23.5377 PPa Multi-City Block Level	861.4045% Lightning Speed ( Mach 11050.0870 In VSBW )
Kaku	2200	23.7536 PPa Multi-City Block Level	869.3073% Lightning Speed ( Mach 11151.4640 in VSBW
Rob Lucci	4000	43.1884 PPa Small Town Level	1580.5588% Lightning Speed ( Mach 20275.3891 in VSBW )

Luffy powers up and Bluno tries to shave away but luffy Gum Gum Jet pistol is able to hit him before he can even move , luffy than explains he figure out how shave work that it is simply kicking 10x in the same instance to move, witch kind of requires Bluno's legs to be moving 10x faster which were blitz by Luffys Jet pistol which bare minimum puts luffys second gear 10x faster but likely much much faster and than Luffy him self show some form of a shave and bluneo says he " can't see him( Luffy) at all" , if this is a literal "shave " this might be another 10x over the normal Gear 2 attack speed " but as 10x seem to be enough to be faster than once perception speed Bluno probably isn't seeing what is actually happening and is just assuming which is probably just the same speed as Gear 2 attack speed as we also see Luffy has to aim his jet attack which probably means its also faster than Luffy perception speed , so Gear 2 probably increase attack speed , attack potency , travel speed but probably not durability , perception speed , maybe not continuous combat movement speed but we haven seen enough this time to conclude on that last one

we also see a Jet Bazooka which is probably 3x the attack potency based on the mechanics of the " Bazooka " series of attack which is also supported by Bluneo saying he is going to and does us a strengthen iron body with after Luffy eludes too a even stronger Gear but Bluneo falls over and is KO by the Bazooka , meaning the minimum of the next Gear is 3x Gear 2

Charater	Power Level	Attack Potency / durability	Speed
Base Luffy	830	8.9726 PPa Multi-City Block Level	327.9659% Lightning Speed ( 4207.1432 Mach
Base Bluneo	830	8.9726 PPa Multi-City Block Level	327.9659% Lightning Speed ( 4207.1432 Mach
Bluneo Shave			3279.6596% Lightning Speed ( 42071.4325 Mach
Bluneo Iron body		>26.9178PPa Multi-City Block level
Luffy Gear 2	8300	89.726 PPa Small Town Level	3279.6596% Lightning Speed ( 42071.4325 Mach )
Bluneo Strengthened Iron Body		< 269.178 PPa Town Level
Luffy Gear 2 Bazooka		269.178 Town Level

Power scaling recap

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