It’s just an impossible problem. Photons don’t provide sufficient information to determine calories (at least not in any way they could practically be captured). Inside that sandwich could be drenched with olive oil or it could be hollow cheese with lettuce. It’s impossible to tell.
I am pretty good at this and the cheese sandwich example threw me, I would have estimated around 10-15g of carb for each slice. So the 28g is fairly consistent with that, not 40g. The only real way would be to weigh it and use the labeling. Another thing that often gets people is the labeling often has a serving size of say 2 slices and a weight that does not reflect the actual weight of 2 slices.
Luckily with good tools the significance is reduced, people using closed loop insulin pumps will automatically correct for that. Lots more room to wiggle.