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2.35 is 2.35, and 2.40 is 2.40 (there are also older films (like Ben Hur) that were shot in a special "Camera 65" which was a 65mm print later converted to 70mm to be used with an anamorphic lens to produce a 2.76 :1 AR!!!!).
Whatever AR is on the disc is what will appear on the screen, there is no conversion to 2.35. My screens tend to be 2.37 because of the A-lens I use, but I just ordered a Stewart Cinecurv AT screen in 2.40 native. This screen will mask horizontally all the way to 1.33 (1.33, 1.66, 1.78, 1.85, and 2.35) automatically based on the metadata's listed AR (and programmed with the Stewart BRIC controller). Fun stuff.
Jim
But it won't mask from the top and bottom to go to 2.76:1 for Ben-Hur? Weaksauce...
........ It couldn't do a custom ratio on the fly, like "2.32:1 with the right side of the image 2.1% in from the side due to the image not filling out to the edge of the video area and the enitre image area shifted down 1.5% because the video isn't centered properly from top to bottom.".........
I want to see an anamorphic 1080P format so we can get a full 1080 lines of resolution