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This is a loaded question. The answer depends on why you want a car.
I have both. I like the 140 better. But that is a matter of taste. The 140 is my "Sunday car". Would I use it as a daily driver? no. But plenty of people do use a 140 as a daily driver.
From the cowl back, the two cars are pretty similar. Forward of that, the 142 is simpler, I think.
Except D-Jet 140's. Not that D-Jet is difficult, but it can be tough to diagnose and parts might be pricey. The '74 you see is K-Jet. Much simpler.
Parts for 240 tend to be more widely available. The newest 140 is 30 years old.
Overall, I think the 240 is much more practical as a daily driver. But I still like the 140 better.
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