To be honest the .357 Sig is the newest .38 Super. I have several friends who are issued the .357 Sig caliber and these are the reasons stated.
1.) The .357 has a better penetration through windshields, car doors etc. Which makes a difference for patrol officers.
2.) Some subscribe to the theory that this round will affect the human body exactly like the .357 Magnum does because thats what ballistic testing shows. (not starting an argument, that was a reason given.)
3.) Some less intelligent departments and municipalities do not like the mortality rate of a "big bore" caliber, which is what the .40 is, therefore the .357 Sig has a lower mortality rate....because it's not a "big bore"
4.) Some Departments feel that the .357 Sig is more managable for smaller statured officers to fire.
These are the "official" reasons I have been given. I personally think that a lot of it has to do with the Sig Sauer Demo Guys really talking this round up to the purchasers....usually how it goes anyway.
The Treasury Dept. has started to issue this round to all their law enforcement branches that I know of.
The air marshalls use them because they use frangible ammo, but the higher velocity bullet will penetrate deeper before breaking up...(hearsay)
The FBI and Dept. of Justice guys still swear by the .40.............it is after all the 10mm short.
The Homeland Security guys????who knows.
The military the 9mm of course.
Most local cops who have the option around these parts use the .40 or .45.
my .02