Same with to kernel «1040» as well, I upgraded through «dist-upgrade» today (11. january 2016). Tried to roll back by mounting the sd-card and chroot (sudo proot -q qemu-arm -S /path/to/fs), then:

# ls /boot/		
System.map-4.4.0-1009-raspi2  initrd.img
System.map-4.4.0-1040-raspi2  initrd.img-4.4.0-1009-raspi2
abi-4.4.0-1009-raspi2	      initrd.img-4.4.0-1040-raspi2
abi-4.4.0-1040-raspi2	      initrd.img.old
config-4.4.0-1009-raspi2      vmlinuz
config-4.4.0-1040-raspi2      vmlinuz-4.4.0-1009-raspi2
firmware		      vmlinuz-4.4.0-1040-raspi2
grub			      vmlinuz.old
# sudo apt-get purge linux-*-4.4.0-1040-raspi2
Reading package lists... Done
Building dependency tree       
Reading state information... Done
Note, selecting 'linux-tools-4.4.0-1040-raspi2' for glob 'linux-*-4.4.0-1040-raspi2'
Note, selecting 'linux-headers-4.4.0-1040-raspi2' for glob 'linux-*-4.4.0-1040-raspi2'
Note, selecting 'linux-image-4.4.0-1040-raspi2' for glob 'linux-*-4.4.0-1040-raspi2'
Package 'linux-tools-4.4.0-1040-raspi2' is not installed, so not removed
The following package was automatically installed and is no longer required:
  linux-raspi2-headers-4.4.0-1040
Use 'sudo apt autoremove' to remove it.
The following packages will be REMOVED:
  linux-headers-4.4.0-1040-raspi2* linux-headers-raspi2*
  linux-image-4.4.0-1040-raspi2* linux-image-raspi2* linux-raspi2*
0 upgraded, 0 newly installed, 5 to remove and 0 not upgraded.
After this operation, 112 MB disk space will be freed.
Do you want to continue? [Y/n] y
perl: warning: Setting locale failed.
perl: warning: Please check that your locale settings:
	LANGUAGE = "en_US",
	LC_ALL = (unset),
	LC_PAPER = "nb_NO.UTF-8",
	LC_NUMERIC = "nb_NO.UTF-8",
	LC_IDENTIFICATION = "nb_NO.UTF-8",
	LC_MEASUREMENT = "nb_NO.UTF-8",
	LC_NAME = "nb_NO.UTF-8",
	LC_TELEPHONE = "nb_NO.UTF-8",
	LC_ADDRESS = "nb_NO.UTF-8",
	LC_MONETARY = "nb_NO.UTF-8",
	LC_TIME = "nb_NO.UTF-8",
	LANG = "en_US.UTF-8"
    are supported and installed on your system.
perl: warning: Falling back to a fallback locale ("en_US.UTF-8").
locale: Cannot set LC_ALL to default locale: No such file or directory
(Reading database ... 78930 files and directories currently installed.)
Removing linux-raspi2 (4.4.0.1040.39) ...
Removing linux-headers-raspi2 (4.4.0.1040.39) ...
Removing linux-headers-4.4.0-1040-raspi2 (4.4.0-1040.47) ...
Removing linux-image-raspi2 (4.4.0.1040.39) ...
Removing linux-image-4.4.0-1040-raspi2 (4.4.0-1040.47) ...
Examining /etc/kernel/postrm.d .
run-parts: executing /etc/kernel/postrm.d/initramfs-tools 4.4.0-1040-raspi2 /boot/vmlinuz-4.4.0-1040-raspi2
update-initramfs: Deleting /boot/initrd.img-4.4.0-1040-raspi2
run-parts: executing /etc/kernel/postrm.d/zz-flash-kernel 4.4.0-1040-raspi2 /boot/vmlinuz-4.4.0-1040-raspi2
Ignoring old or unknown version 4.4.0-1040-raspi2 (latest is 4.4.0-1009-raspi2)
The link /boot/vmlinuz is a damaged link
Removing symbolic link vmlinuz 
 you may need to re-run your boot loader[grub]
The link /boot/initrd.img is a damaged link
Removing symbolic link initrd.img 
 you may need to re-run your boot loader[grub]
Purging configuration files for linux-image-4.4.0-1040-raspi2 (4.4.0-1040.47) ...
Examining /etc/kernel/postrm.d .
run-parts: executing /etc/kernel/postrm.d/initramfs-tools 4.4.0-1040-raspi2 /boot/vmlinuz-4.4.0-1040-raspi2
run-parts: executing /etc/kernel/postrm.d/zz-flash-kernel 4.4.0-1040-raspi2 /boot/vmlinuz-4.4.0-1040-raspi2
# exit