Setting ΔG° = 0, which is the same as E°cell = 0, gives T = ΔH°/ΔS°. Watch the units: enthalpy is usually tabulated in kJ/mol and entropy in J/(mol K), so one of them must be converted before dividing.
For ΔrH° = +40.0 kJ/mol and ΔrS° = +100 J/(mol·K), Tcross ≈ 400 K. Below it, ΔrG° > 0 and E° < 0; above it the standard forward reaction becomes favored. If both changes are negative, the direction of this temperature trend reverses. If their signs are opposite, the calculated ratio is negative and does not describe a physical positive-temperature crossover. If ΔS° = 0, no finite crossover follows from the ratio formula.
At a standard crossover K = 1, whereas actual-cell equilibrium requires Q = K. An imposed composition can therefore produce nonzero E even when E° = 0. The approximation also fails if phases change or ΔH° and ΔS° vary substantially across the extrapolated interval.