Yes, you're probably pedantically correct in terms of that actual comment I quoted, but (although I may be wrong) I still don't think that most people would regard 40° (or 41.9°) as particularly hot.
Like I say - measure yours.
(oo-err, missus)
I find 40° fine - it doesn't make me wince, nor wish for more. I'll try 42°, and report back.
However, the discussion in this thread is about a request to replace an immersion heater by some sort of instantaneous water heater (i.e. for all DHW needs), so most of my comments have related to that bigger picture.
For general purpose DHW you would want more - with a pair of Marigolds on and a pan with the residue from last nights green Thai curry to shift you could tolerate and need hotter, and then there's the flow rate for bath filling and showers.
I get about 50° at the shower head, and that
is too hot for use. Haven't measured what it is at kitchen or bath taps.
So let's say you want a nice deep hot bath, for a long soak. You're going to mix some cold in it to the point where you can get in and lie there and be OK as long as you don't move about to much in the first 10 minutes.
200l of 50-odd° water, which we'll say is a Δ of 40° in the depths of winter, and lets say you want to be able to fill your bath in 5 minutes.
I make that a requirement for an instant heating appliance of 111.7kW.
It's never going to work for a bath, is it.