Solid yes, top tier, not so sure. With 40% it would mean 354.5 less resources in imp (without factoring CG and ECG but all other 4 techs), while with 33% 602.65, all compensate with 360 resources save in the first case, and 540 in the second for the age up .
So as you can see it is better balanced the first case, but it would make that much of a difference (now they save 270r).