I just hit 40k miles on my 2022 Polestar 2 and reached out to the Polestar Denver service department for a quote on the 40k service. Below is what they said. Fascinating to hear that labor accounts for most of the cost, especially considering that the 20k service should have included the same inspections and was done in under an hour by one mechanic... Also I don't see the new key fob battery in the manual. I can't imagine who would think this is reasonable.
"The 40,000 miles/ 4 year service is the first not covered by Polestar and costs $1,098.07 after taxes, but before shop charges. Included in this service is the cabin-air multi filter, windshield wipers, a new key fob battery, replacement of the brake fluid, scans for any potential version upgrades, and an overall inspection of the vehicle. Most of the price in the service is owed to labor, for the inspection of the vehicle’s coolant and electrical systems. It can be catered, to include only services deemed necessary by the owner. "