There is a lot of controversy around this whole issue of KMZ re-introducing these lenses, so I'll try to separate facts from rumors here.
The initial (very small) batch of Helios-40-2 lenses was already released in M42. I personally know several lucky buyers, so this is a fact. The new lenses look exactly the same as the legacy versions, using the same amber coatings (single-coated, I presume); with one exception: they lack tripod mount.
Fact: the initial batch was sold out in less than 40 minutes from the factory's outlet in Krasnogorsk; they priced the lens at 8041 RUB, which is roughly 200 EUR or $250.
Rumors: subsequent batches are supposed to bear a higher price tag, although I don't know of any definite information on pricing and availability. Unfortunately, an online store is still in development, so this lens will probably keep selling in small batches through the factory's only retail outlet until the end of the year. I've heard rumors about distribution agreements made with US and European-based photo chains, so there's a good chance these lenses will officially make it into the rest of the world - but again, most probably not until some time in 2013.
Through mid-2013, the factory announced plans to start manufacturing an MC version of this lens; the MC version is supposed to be available in Canon and Nikon mounts, albeit with no automation of any kind (they'll be "bare", or "dumb" mounts).