26 ( +1 | -1 ) Would it be possible to....Put a link to the game so people are able to view the moves for themselves instead of having to memorise it in thier minds. Then I am sure you will get an answer to your question!
26 ( +1 | -1 ) After 14. Kf1 it's hard to see where Black's compensation is. White can answer ...d6 by e6, and Black doesn't really have any other attacking moves. It looks like the position is about equal except white is up a piece :)
40 ( +1 | -1 ) I agree with atrifix; White is simply a piece. After 14. Kf1, White is threatening the simple 15. cxd4. 14... d6 fails to 15. e6, 14... dxc3 fails to 15. Nxc3 (if you're poor at tactics or really love bishops) or 15. Bxf7+ Kxf7 16. Qd5+. 14... bxa4 15. Rxa4 doesn't change matters much and practically everything else Black can play fails to 15. cxd4. Well, I suppose 14... Na5 can be met by 15. Bc2, but 15. cxd4 is fine here too.