This means that the most likely place where MH370 went down is approximately S23°4.24’ E102°27.58’, which is the only point to lie on both the 40° arc and the L894 flight path. Given the short time remaining in the pinger lifetime, it would be well worth searching around this location.
Is anyone aware if other aircraft would be using L894 at the approximate time of the last satellite ping? I'm interested to know if evidence of an aircraft on that track (near the point Double07 suggests) could belong to any other flight.