It comes down to personal preference. Softer o-rings dampen the sound (and the bottom out impact) more than harder o-rings. However if a material is too soft (like a 20A durometer) instead of a "defined" bottom-out point, you get a vague/mushy feeling when bottoming out.
Having tried 3 different hardnesses, 70A, 50A, 40A I like 40A the best. Another thing going for wasd's 40A o-rings is that they are pink instead of the usual black color, so you won't mix them up with regular o-rings, and they are easier to find if you happen to drop one on a black keyboard :-)
HTH