Terry Porter has the highest true shooting percentage with more than 40 points in a playoff game, at 101.7 percent in Game 2 of the 1992 Western Conference Finals versus the Jazz.

Interpreted as:

best ts by a player in a playoff game over 40 point

NAME	TS%	PTS	DATE	TM		OPP	MIN	REB	AST	STL	BLK	TOV	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	PF	+/-
Terry Porter	101.7	41	5/19/1992	POR	vs	UTA	38	6	7	3	0	1	12	14	85.7	4	5	80.0	13	14	92.9	1
Damian Lillard	96.8	55	6/1/2021	POR	@	DEN	52	6	10	1	3	1	17	24	70.8	12	17	70.6	9	10	90.0	0	+2
Dirk Nowitzki	93.9	48	5/17/2011	DAL	vs	OKC	41	6	4	0	4	2	12	15	80.0	0	0		24	24	100.0	3	+12
Devin Booker	90.8	47	5/5/2023	PHX	vs	DEN	42	6	9	3	1	3	20	25	80.0	5	8	62.5	2	2	100.0	5	+7
Anthony Davis	90.6	43	8/29/2020	LAL	vs	POR	36	9	4	1	0	1	14	18	77.8	4	6	66.7	11	13	84.6	2	+15
Devin Booker	90.5	47	6/3/2021	PHX	@	LAL	46	11	3	0	1	3	15	22	68.2	8	10	80.0	9	9	100.0	2	+10
Jason Richardson	89.7	42	4/22/2010	PHX	@	POR	37	8	2	3	0	0	13	19	68.4	8	12	66.7	8	10	80.0	3	+15
Jamal Murray	89.4	50	8/30/2020	DEN	@	UTA	43	5	6	0	0	5	17	24	70.8	9	12	75.0	7	9	77.8	5	+12
Dirk Nowitzki	87.6	42	4/25/2003	DAL	@	POR	47	10	3	2	1	2	15	20	75.0	5	6	83.3	7	9	77.8	4	+14
Paul George	87.2	41	6/28/2021	LAC	@	PHX	41	13	6	3	0	6	15	20	75.0	3	6	50.0	8	8	100.0	2	+14
Chris Mullin	86.7	41	5/8/1991	GSW	@	LAL	47	4	5	2	1	1	16	21	76.2	4	4	100.0	5	6	83.3	5
James Harden	86.4	41	5/28/2021	BKN	@	BOS	39	7	10	1	0	2	11	18	61.1	7	12	58.3	12	13	92.3	1	+13
Clyde Drexler	84.9	41	5/5/1995	HOU	vs	UTA	41	9	6	1	0	1	12	18	66.7	4	8	50.0	13	14	92.9	3
James Harden	84.8	42	5/7/2023	PHI	vs	BOS	47	8	9	4	1	1	16	23	69.6	6	9	66.7	4	4	100.0	2	-6
Kevin Durant	84.5	42	5/30/2021	BKN	@	BOS	40	4	5	1	2	1	14	20	70.0	3	3	100.0	11	11	100.0	4	+3
Kawhi Leonard	84.1	45	6/4/2021	LAC	@	DAL	42	6	3	2	0	4	18	25	72.0	5	9	55.6	4	4	100.0	1	+8
Vince Carter	82.5	50	5/11/2001	TOR	vs	PHI	45	6	7	1	4	1	19	29	65.5	9	13	69.2	3	3	100.0	3	+24
Kevin Durant	82.4	43	6/6/2018	GSW	@	CLE	43	13	7	1	1	3	15	23	65.2	6	9	66.7	7	7	100.0	3	+15
Kyrie Irving	82.4	41	6/13/2016	CLE	@	GSW	40	3	6	2	1	4	17	24	70.8	5	7	71.4	2	2	100.0	4	+20
George Gervin	82.3	42	4/26/1983	SAS	vs	DEN	35	10	2	1	0	2	17	22	77.3	0	0		8	8	100.0	3
Paul Pierce	81.9	46	5/3/2002	BOS	vs	PHI	44	4	6	1	1	0	16	25	64.0	8	10	80.0	6	7	85.7	1	+27
Kevin Durant	81.6	49	6/15/2021	BKN	vs	MIL	48	17	10	3	2	3	16	23	69.6	4	9	44.4	13	16	81.3	3	+6
James Harden	81.2	45	5/25/2015	HOU	vs	GSW	40	9	5	2	2	3	13	22	59.1	7	11	63.6	12	13	92.3	2	+21
Chris Paul	81.0	41	6/30/2021	PHX	@	LAC	35	4	8	3	0	0	16	24	66.7	7	8	87.5	2	3	66.7	2	+22
Kyrie Irving	80.9	42	5/23/2017	CLE	vs	BOS	41	3	4	0	0	3	15	22	68.2	4	7	57.1	8	9	88.9	2	+9