I've just found very interesting piece of information. It looks like Academy was actually right. But... The funny part starts here: the real caliber of M40A1 rifle is 105 mm, the same as for older M27! M40A1 was classified as 106mm not because of caliber, but just to differentiate it from older weapon and prevent the use of old ammunition. The old ammo practically of course could be used, but now it was officially forbiden, as it was "wrong size"! So while M40A1 is called 106mm recoilless rifle, it is in reality 105mm caliber weapon and Academy was right using this number in their kit name.
Pawel