If you have more than one App Pool, make sure that the one set to 4.0 framework is the one serving the site.. Select the site (or virtual directory) and go to Basic Properties (upper right corner, under "Actions") and make sure that the right app pool is selected there.. You can also cross-check this in Application Pools tab, by making sure that "Applications" column is not showing 0 for the 4.0 app pool..
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