Michael Jordan had the most games in the playoffs with 40+ points, with 38 games.

Interpreted as:

most 40 or more point games by a player in the playoffs

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	+/-
Michael Jordan	38	1,769	43.7	46.6	6.4	5.3	2.2	1.2	3.3	17.2	31.4	54.8	1.1	2.8	38.7	11.1	13.0	85.2	1,661	243	201	84	47	124	133	+11
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
Jerry West	20	873		43.7	6.9					15.8	31.0	50.8				12.2	14.2	85.6		138					61
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
Elgin Baylor	14	620		44.3						16.1						12.0	15.2	78.9							52
Kobe Bryant	13	565	43.2	43.5	7.1	4.8	1.6	0.6	2.5	15.7	29.2	53.7	2.4	4.8	50.0	9.7	11.0	88.1	561	92	62	21	8	32	34	+86
Wilt Chamberlain	13	598	47.4	46.0	28.5	2.8				19.4	35.2	55.1				7.2	15.4	47.0	616	370	36				31
Shaquille O'Neal	12	510	44.1	42.5	16.4	3.8	0.4	3.0	2.5	16.8	27.3	61.3	0.0	0.0		9.0	16.9	53.2	529	197	45	5	36	30	35	+141
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
Hakeem Olajuwon	11	468	44.1	42.5	13.7	4.1	1.8	3.5	2.5	16.7	28.1	59.5	0.2	0.4	50.0	8.9	11.2	79.7	485	151	45	20	38	27	46
Allen Iverson	10	471	45.9	47.1	4.4	5.5	2.7	0.1	3.3	16.4	31.5	52.1	3.9	7.2	54.2	10.4	12.1	86.0	459	44	55	27	1	33	22	+102
Kareem Abdul-Jabbar	9	379	43.4	42.1	17.8	2.9	1.3	3.7	5.0	17.2	27.4	62.8	0.0	0.0		7.7	10.2	75.0	391	160	26	9	26	5	33
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
Rick Barry	8	354	44.6	44.3	7.5	3.5	1.7	0.3		17.3	37.0	46.6				9.8	12.1	80.4	357	60	28	5	1		34
Devin Booker	7	308	42.5	44.0	7.0	5.9	1.4	0.9	2.4	17.3	27.6	62.7	3.6	6.6	54.3	5.9	6.4	91.1	298	49	41	10	6	17	26	+49
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
Dwyane Wade	7	295	42.8	42.1	7.4	3.7	1.7	0.7	3.6	13.9	25.1	55.1	1.3	2.6	50.0	13.1	15.6	84.4	300	52	26	12	5	25	21	+60
Dirk Nowitzki	7	312	44.9	44.6	10.6	2.9	1.7	1.1	2.6	13.9	22.4	61.8	2.3	3.0	76.2	14.6	16.0	91.1	314	74	20	12	8	18	16	+63
Bernard King	7	304	39.3	43.4	6.0	3.0	1.1	0.4	2.9	16.9	26.3	64.1	0.0	0.1	0.0	9.7	12.3	79.1	275	42	21	8	3	20	24
George Gervin	6	257	40.8	42.8	6.8	2.0	1.3	0.8	2.7	17.3	28.3	61.2	0.0	0.7	0.0	8.2	10.0	81.7	245	41	12	8	5	16	14
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
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