alt Hacker Newsyea, 40k is not the "real cost" of the birth, if he includes his + the wife's health insurance premiums in the calculation.
$25,680 premium + $14,300 deductible = $39,980 annual cost
So actually if we compare this with a European country, it would be an almost similar amount in the end: there is no deductible, but health insurance/social security taxes can absolutely reach around 2k-3k per month if you earn enough.
But those social security taxes (theoretically) cover your future pension, and at least in Germany, health insurance also covers your sick days, which is why only true workaholics show up to infect the office.