Theoretical X-ray spectrum computed using the BW22 model, compared with Insight-HXMT data for RX J0440.9+443, during two epochs of the 2022–2023 giant outburst. The magenta points in the left panel refer to the low state (MJD 59948), with luminosity L_X = 9.23 × 10³⁶ erg s⁻¹, and the cyan points in the right panel refer to the high state (MJD 59981), with luminosity L_X = 3.44 × 10³⁷ erg s⁻¹. The theoretical spectral components computed using the BW22 model, corresponding to the reprocessing of bremsstrahlung, cyclotron, and blackbody seed photons escaping through the walls and top of the conical accretion column, are indicated. The solid blue curves denote the total spectra.