In THEORY a 1974 D in 40% silver could be possible (Not Philadelphia) The 40% silver bicentennials were struck in San Francisco in 1975. The 1974 dates were frozen for the first half of 1975 so 1974 D halves were being struck in 75. When San Francisco had proof planchets that failed quality control they would be shipped to Denver to be used for business strikes. Now the 40% silver planchets were not supposed to be shipped to Denver but we know that at least a few were. (This is the source of the 40% 1977 D halves and Ikes) Could this have happened in 1975 while the 74's were being struck? Maybe. A 74 S 40% silver proof strikes me as unlikely as the 1974 proof half production should have ended before the 40% silver planchets were available in 1975. And the listing calling them 90% has to be wrong. No 90% silver coinage was done in San Francisco between 1955 and 1982. No place for 90% silver planchets to come from.
Wow, I hope your not bashed for theorizing. I appreciate the historical facts. That makes the conditions unlikely that a 40% silver 74d is possible and that a 90% is in fact impossible by the method of planchet production at the time.