So I can only speak from my own experience. Where the basement already had better values than the exterior wall. Definitely not with a T8, the lambda is just 0.21. As far as I vaguely remember, the requirement for [Kfw40] is somewhere around 0.175.
Windows were somewhere around 0.85. Windows, I believe, go up to a maximum of 0.76 or 0.72 and would already be Passive House standard. Front door 0.91, etc. In the end, all values were better than required except for the exterior walls. Here it was a close call.
Thus, only [Kfw55] was achieved.