Consider this - You are doing 80 kph or more(dry road) and suddenly, a cow appears out of nowhere in front of you. There is no way you can brake to a stop and avoid the cow, so you are going to hit it in a non-ABS car.
With an ABS car, you can at least try and steer away from the cow. Would you spend the additional 25k(it's not 40) now?
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s0uljah -Extended warranty for 3rd year was around 3k, I think. for 4th year, it will come to 5k.