It's easy to combine both techniques. Here's an example returning rows with 4 characters or less.

WITH E1(n) AS(

SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1

UNION ALL SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1 UNION ALL SELECT 1

),

cteTally(n) AS(

SELECT TOP 50 ROW_NUMBER() OVER( ORDER BY ( SELECT NULL))

FROM E1, E1 b

)

SELECT cust,

SUBSTRING(s.Item, (40 * (t.n-1)) + 1, 40 ),

LEN(s.Item),

LEN(SUBSTRING(s.Item, (40 * (t.n-1)) + 1, 40 ))

FROM tableA a

CROSS APPLY dbo.DelimitedSplit8K( wptext, CHAR(10)) s

JOIN cteTally t ON t.n <= CEILING( LEN( s.Item) / 40.0)

ORDER BY ItemNumber, n