We investigate the excitation function of quark-gluon plasma formation and of directed in-plane flow of nucleons in the energy range of the BNLAGS and for the Ekin Lab = 40A GeV Pb+Pb collisions performed recently at the CERN-SPS. We employ the three-fluid model with dynamical unification of kinetically equilibrated fluid elements. Within our model with first-order phase transition at high density, droplets of QGP coexisting with hadronic matter are produced already at BNL-AGS energies, Ekin Lab C 10A GeV. A substantial decrease of the isentropic velocity of sound, however, requires higher energies, Ekin Lab C 40A GeV. We show the e ect on the flow of nucleons in the reaction plane. According to our model calculations, kinematic requirements and EoS effects work hand-in-hand at Ekin Lab = 40A GeV to allow the observation of the dropping velocity of sound via an increase of the directed flow around midrapidity as compared to top BNL-AGS energy.