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A rather easy grid-fill, apart from 14ac and 38ac. However, as so often, this is where things get tricky. My immediate worry is that there must be more than 31 omitted letters ( at least one from each of 31 clues) so why does it then refer to the 28 omitted letters?

Dylan some of the omitted letters will count in two answers.

It all works out as per preamble.

As unclued says some are used more than once.

If you can’t see the artwork. Let me know and I can give a hint or you can email me.

Can anyone give a nudge for wordplay on 33dn? I have all the crossing entries and a plausible entry for the definition, but the wp is giving me nothing. Just a nudge.

Post and solve... all sorted re 33dn

All done - initially had 5 lines, re-read the preamble, woke up, and sorted it.
Haven't got a clue how to parse 39a, everything else is fine.

Hi

MI ( military intelligence)
Nim is an old game.

Oops misread!!!

39a Twinkie - a brainless American (less wink - a knowing gesture) .

The S is an extra letter

Now got 39a, all clear now.

giving the full answers away here is a slap in the face not only for the setter but for anyone else who bothers to make the effort to work it out for themselves