It's still an interesting puzzle to solve... what could account for this 40-ish mile discrepancy?
The ability to add bypasses around little towns in the future that could potentially add mileage?
Yep. Pick a number that won't have to change. Then, don't change it. If it ever becomes a big deal, change it then.
Wisconsin isn't big on mile-markers for 2-lane highways, and US-10 won't ever be 4-laned to a significant degree west of I-94. A 40-mile discrepancy is a bit extreme, but it's not uncommon for some number-fudging with milemarkers and exit numbers.
One example is I-69 in Indiana, where Indiana decided to make the milemarkers north of Indianapolis start with 200 (though the actual mileage from the start in Evansville is more like 180 miles). It was way simpler to just add 200 to the existing milemarkers than to precisely measure it - only for that precision to go away as soon as some portion is realigned or moved.