Indeed. 140s are getting a lot of RFEs nowadays and are once again taking nearly a year. It is a brave soul that will avail themselves of the AC21 180 portability provision without an approved 140 petition.
The main points are the following, if you get an RFE and it has anything to do with your employer eg. ability to pay etc, can you count on them to send in that paperwork. If your employer withdraws the 140 application then you are left without a plank to stand on for your 485 as well.
Basically you are on very thin ice if you invoke AC21 absent an approved 140. If you are contemplating such a move, you should atleast consider doing it on a H1b visa as back up.
These are my views, please consult an attorney.
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