For me the X shows up anytime you really get close to an 8 stop setting. I didn't have issues with that in the 4-7 stop range with Canon lenses but I can only speak to how my own images with this filter came out with my camera body/lens combinations. The extension of the Various-ND creates a problem for full wide open on any of my zoom lenses - WA or not. Set your 17-40mm to a focal length of 17 and you will have corner artifacts. That's true for anything less than 20mm for that specific lens. This is true for all of my zoom lens at the minimum focal length. (All Canon - 17-40mm L, 24-105mm L, 24-70mm L, 100-400mm L)
The X pattern is based on the Focal Length. The wider you are, the more it will appear. There is a specific focal length (I don't recall which it is, like I said somewhere are 70mm) where the X will no longer be an issue. I would say you need to test your 100-400mm again, as I would think it would not be an issue at 100mm. I have tested it, and also confirmed it with Singh Ray as I called them several years ago when I had purchased one only to then return it with such a limitation.
No matter what, for me, it wasn't worth the hassle even though the principle was a cool idea to be able to dial in an ND setting, or to be able to open it up, focus, and then rotate it back to a heavier ND. For me, it's just easier to use a 3 stop ND or use the 10 stop and not have to worry what focal length I am at.
Maybe your testing was different then mine? What would be interesting since you still have the Vari-ND is to put it on the 24-105mm and see at what focal length the X artifacting disappears. Shoot against a White board so the pattern clearly shows up. I would think the 17-40mm would be unusable, that at 17mm it would be horrible, and 40mm would be marginal but would still be able to be seen with a close inspection.
And of course if you do that level of testing, it would certainly make for a good resource and article for anyone who is looking into a Vari-ND to read. (Hint)
