Not really but i like the 7960s because of the extra features while the 7940 is rather basic. For the CCNA Voice, i think you can do with the 7940 but if you plan to go after the higher certs, might as well get the cooler phones
No, not really much advantage, they are the same Type "A" (first generation from Cisco) with either 2 or 6 buttons...so for CCNA:Voice no big difference...
Now if you plan on moving onto CCNP:Voice, while the 7940/60 can be used for a branch office, the 7941/2/5 or 7961/2/5 will serve you better, but usually at a higher cost.
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Cisco 7940G vs. Cisco 7960G: Phone Hardware Comparison
Now if you plan on moving onto CCNP:Voice, while the 7940/60 can be used for a branch office, the 7941/2/5 or 7961/2/5 will serve you better, but usually at a higher cost.