im only getting 40-45 fps on ultra at 1080p
my specs are:
evga 780ti 3gig
intel i5 4670k @ 3.5 Ghz
8Gig Ram

i can play 99% of other games at well over 60+ Fps has anyone any advice?

Try to disable Ubersampling, it's not really necessarry, but it's very demanding. You would need a second 780ti card or replace it with more powerful card (like 980 OC) to get 60 FPs in the Witcher 2 with Ubersampling enabled.
You can also try to use this fix - http://www.moddb.com/games/the-witcher-2-assassins-of-kings/downloads/witcher-2-stuttering-fix

replace d3d9.dll in the game folder and edit this file - witcher 2\bin\config\user.ini - so that it contains this:

[config]
RenderAheadLimit=2
FPSlimit=60

Yeah, ubersampling is an absolute framerate killer. With that off you should get a solid 60 FPS no problem. To my eyes, ubersampling doesn't make much difference graphically either.