I looked at it long and hard, and came down on the side of a proof. The upper right ornament doesn't look like it should on a #40 (to my eyes), and the mark at the very lower left (such as is found on all positions of the reprint plate) also looks wrong to me. But it's close, and I could well be mistaken.
No one in his right mind would perforate a Scott #5 or #24 proof. All are expensive. Only 40P3 or 40P4 from the new plate are less expensive than the stamp. The perforations are correctly placed and spaced and likely to be genuine. It is evident that a number of buyers agree, based on the current price. Use of the term "mint no gum" [sic] suggests that the seller has no clue. Reprints of the 1857-60 issue were perf 12, issued without gum. While there is no substitute for examining a stamp with a 15x loupe before buying, the seller failed to include a condition description. The buyer can return the stamp as Significantly Not As Described (SNAD) if condition issues other than the toning are found.
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