I had a rear wheel built up with the Mavic MA40, where the rim cracked. (It was a double-eyeletted rim, too; MA40 had a great rep despite being hard-anodized version of the venerable MA2.) Since the rim cracked, I'm guessing the wheelbuild's spoke tension was too high. As such, I would also guess that the spokes are in fine shape to be used to rebuild the wheel (using a rim with similar effective rim diameter to the MA40). The reason being that when the rim cracks, it's usually from spoke tension being too high. Spokes usually fail at the bend from spoke tension being too low, and thus the wheel has some "play" that flexes the spokes slightly at the bend.
Is this a fair or safe assumption?