I am fairly confident that your coin is CONECA 1940-S, DDO-001 or Coppercoins 1940S-1DO-002.
As to repunched digits. It has been determined that the MINT's practice of doing such ended with the IHP. Bill O'Rourke was the one who convinced me that the date for the whole Lincoln series is engraved on the master die, whether it be one, two, three all all four digits.
While there is some strong evidence that these digits were engraved, there is no evidence that the MINT employed the use of punches to enter the date onto the master die.
BJ Neff