LeBron James has the most games by an active player in the playoffs with 40+ points, with 29 games.

active players with most 40 points playoff games

Interpreted as:

active players with most 40 or more points playoff games

NAME	GP	PTS	MPG	PPG	RPG	APG	SPG	BPG	TPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	MIN	REB	AST	STL	BLK	TOV	PF	+/-
LeBron James	29	1,263	44.2	43.6	10.0	7.7	1.9	0.9	3.2	16.0	28.1	56.9	2.8	6.2	44.2	8.9	12.1	73.0	1,283	289	223	54	25	94	77	+137
Kevin Durant	14	607	44.6	43.4	8.1	4.9	1.3	1.1	2.8	13.8	25.9	53.3	3.7	8.9	41.6	12.1	13.4	90.4	624	113	69	18	16	39	41	+54
James Harden	11	469	39.9	42.6	5.7	7.1	1.6	0.4	3.5	13.8	24.9	55.5	5.9	11.3	52.4	9.1	9.8	92.6	439	63	78	18	4	39	34	+31
Devin Booker	8	357	42.8	44.6	6.8	5.9	1.5	0.9	2.4	16.8	26.8	62.6	3.5	6.4	54.9	7.6	8.3	92.4	343	54	47	12	7	19	31	+50
Jimmy Butler	8	351	42.0	43.9	7.3	5.6	2.3	1.4	2.3	14.9	24.3	61.3	2.3	5.4	41.9	11.9	13.5	88.0	336	58	45	18	11	18	8	+71
Luka Doncic	8	344	41.6	43.0	9.5	9.8	1.4	0.6	5.4	14.8	27.9	52.9	4.6	10.3	45.1	8.9	11.6	76.3	333	76	78	11	5	43	19	-29
Giannis Antetokounmpo	8	340	40.3	42.5	13.0	4.6	0.9	2.1	3.8	14.8	25.5	57.8	1.4	4.5	30.6	11.6	15.6	74.4	322	104	37	7	17	30	25	+61
Stephen Curry	8	344	41.8	43.0	7.0	6.9	1.3	0.1	3.6	14.8	29.5	50.0	6.5	14.9	43.7	7.0	8.0	87.5	334	56	55	10	1	29	16	+103
Russell Westbrook	7	312	44.8	44.6	9.0	7.7	2.1	0.6	4.3	16.3	35.4	46.0	3.0	9.6	31.3	9.0	10.7	84.0	313	63	54	15	4	30	26	+58
Jalen Brunson	5	210	45.1	42.0	4.4	7.2	1.0	0.2	2.0	15.0	28.0	53.6	4.0	9.4	42.6	8.0	10.4	76.9	226	22	36	5	1	10	11	+28
Jamal Murray	5	222	42.2	44.4	6.2	6.2	0.8	0.2	2.8	16.0	25.8	62.0	6.8	11.6	58.6	5.6	6.2	90.3	211	31	31	4	1	14	14	+53
Donovan Mitchell	5	247	40.0	49.4	5.2	5.6	1.0	0.4	4.0	17.2	30.2	57.0	5.6	11.8	47.5	9.4	10.4	90.4	200	26	28	5	2	20	9	-2
Kawhi Leonard	5	215	41.7	43.0	7.8	3.0	3.0	0.2	3.2	15.6	27.6	56.5	4.2	8.4	50.0	7.6	8.2	92.7	208	39	15	15	1	16	9	+43
Jayson Tatum	4	187	41.3	46.8	8.8	5.3	1.3	1.0	1.8	15.0	28.0	53.6	5.3	10.8	48.8	11.5	13.3	86.8	165	35	21	5	4	7	9	+46
Nikola Jokic	4	180	39.7	45.0	9.5	7.5	1.0	0.5	4.3	17.5	28.5	61.4	2.8	5.8	47.8	7.3	9.3	78.4	159	38	30	4	2	17	10	-34
Kyrie Irving	4	163	41.6	40.8	5.0	4.8	0.8	0.3	4.3	15.3	24.5	62.2	5.5	9.5	57.9	4.8	5.3	90.5	166	20	19	3	1	17	14	+31
Damian Lillard	4	187	45.3	46.8	5.5	9.0	1.0	1.3	3.3	14.8	27.0	54.6	9.8	16.0	60.9	7.5	8.8	85.7	181	22	36	4	5	13	5	+2
Ja Morant	3	139	41.8	46.3	7.0	9.3	1.0	0.0	3.0	14.3	27.7	51.8	4.3	9.7	44.8	13.3	15.7	85.1	125	21	28	3	0	9	7	+10
Anthony Davis	3	130	38.9	43.3	9.7	2.7	1.3	1.7	1.0	14.3	21.3	67.2	2.3	3.7	63.6	12.3	13.7	90.2	117	29	8	4	5	3	9	+22
Anthony Edwards	2	81	41.3	40.5	5.5	5.0	1.5	2.5	1.5	13.5	23.0	58.7	6.5	11.5	56.5	7.0	9.0	77.8	83	11	10	3	5	3	6	+4
Khris Middleton	2	82	42.2	41.0	8.0	4.5	1.0	0.0	2.0	15.5	31.0	50.0	3.5	8.5	41.2	6.5	7.0	92.9	84	16	9	2	0	4	6	+12
Joel Embiid	2	90	37.6	45.0	10.5	3.0	1.0	1.0	3.0	13.0	22.0	59.1	3.5	6.0	58.3	15.5	18.5	83.8	75	21	6	2	2	6	8	+30
Chris Paul	2	82	36.3	41.0	5.5	9.0	2.0	0.0	0.0	14.5	23.0	63.0	7.5	9.0	83.3	4.5	5.5	81.8	73	11	18	4	0	0	3	+42
John Wall	2	82	45.5	41.0	2.0	10.5	3.5	2.5	5.5	16.0	28.5	56.1	2.0	7.0	28.6	7.0	8.5	82.4	91	4	21	7	5	11	4	+16
CJ McCollum	2	82	50.4	41.0	8.0	2.5	2.5	1.0	2.5	16.0	33.5	47.8	4.0	8.5	47.1	5.0	6.0	83.3	101	16	5	5	2	5	8	+1