A geforce4 MX is really just a gf2 mx in disguise. If you upgrade your gf2-mx400 to a gf4-mx440, you might get four or five fps difference. I'd be very surprised if you got any more though.
You should see a nice increase in game performance. It has faster core/clock speeds and over double the memory bandwidth of the GF2. The GF4 MX440 in my wifes machine plays CS just fine.
I used to have a geforce mx 440 and i played counterstrike all the time... it ran it fine... I dont know what the fps was with it though, but it was pretty smooth