I second this... but I know that sunblock for babies is like the ultimate never-gonna-get-burned stuff. (although then you'll smell like an infant sooo.....)
Well, like I said before, its not so much a marketing ploy as they aren't actually able to reach that amount. The SPF number does have meaning so its not a gimic in itself, they just aren't actually giving you that SPF in the product. Well, sometimes they do, but its not common.
I have to correct my earlier numbers though, its in a multiple of 10, so SPF 30 give 300 minutes of protection. SPF 15 supposedly blocks 92% of UVB rays. Going up from there its %'s closer and closer to 100, but the difference between 30 and 45 is less than that between 15 and 30. Though I don't know how they come up with the 300 minutes or the % UVB blocked, and what comes first. Like do they determine the % blocked and then say it lasts 300 minutes or visa versa?
So you can look at it 2 ways: 1 where you are looking at % blocked, and over 30, the difference is indeed tiny. However, looking at it from the minutes perspective, SPF 30 vs 40 is a whole hundred extra minutes of not being burnt. In that case I'd say its a lot. Its hard to know which numbers matter though, since not all of the levels of harmful UV is even possible to block with any sunscreen right now.
So don't forget your hat.