James Harden has the most games by an active player with 40+ points, with 105 games.

Interpreted as:

Most 40+ point regular-season games by active players:

	NAME	GP	PTS	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	REB	AST	STL	BLK	TOV	PF	+/-
1	James Harden J. Harden	105	4,758	39.4	45.3	7.3	8.1	2.2	0.7	13.3	26.2	50.6	5.6	12.8	43.9	13.2	15.0	88.0	69.1	1.2	6.2	4.9	4,140	771	851	226	77	511	314	+1044
2	LeBron James L. James	79	3,517	41.6	44.5	8.7	7.1	1.7	0.9	15.7	26.6	59.0	3.8	7.3	51.2	9.3	11.8	79.4	70.0	1.6	7.1	3.7	3,286	684	560	136	73	289	145	+651
3	Stephen Curry S. Curry	72	3,257	36.4	45.2	5.4	5.7	1.4	0.3	14.9	25.4	58.5	8.6	15.2	56.6	6.9	7.5	92.7	78.8	0.7	4.7	3.4	2,624	386	409	99	23	244	146	+856
4	Kevin Durant K. Durant	72	3,143	41.4	43.7	8.1	4.6	1.2	1.2	14.8	25.9	57.2	3.8	7.8	48.5	10.2	11.4	89.4	70.5	0.9	7.2	3.8	2,984	584	332	84	86	270	171	+412
5	Damian Lillard D. Lillard	60	2,713	39.3	45.2	4.9	7.3	1.2	0.3	14.1	25.3	55.7	6.5	12.9	50.2	10.6	11.5	92.6	74.5	0.6	4.3	2.6	2,356	293	438	71	20	156	115	+423
6	Giannis Antetokounmpo G. Antetokounmpo	55	2,473	36.6	45.0	13.0	5.4	1.1	1.2	16.5	24.9	66.3	1.3	3.4	39.2	10.6	14.6	72.2	71.6	2.8	10.2	3.3	2,010	713	297	63	67	179	157	+358
7	Russell Westbrook R. Westbrook	50	2,212	39.0	44.2	9.8	8.3	1.6	0.3	15.5	30.1	51.6	3.1	7.8	40.2	10.1	12.2	82.6	62.4	2.0	7.9	5.0	1,949	491	417	78	15	251	141	+74
8	Luka Dončić L. Dončić	48	2,142	38.8	44.6	9.7	9.2	1.6	0.4	15.2	26.5	57.4	4.9	10.6	45.6	9.4	11.9	79.1	70.4	0.9	8.8	3.8	1,861	465	440	77	20	184	131	+401
9	Joel Embiid J. Embiid	48	2,134	36.2	44.5	13.4	4.4	1.3	2.0	15.0	24.8	60.5	1.5	3.8	38.0	13.0	15.0	86.7	70.8	2.9	10.5	3.3	1,736	641	213	60	97	157	156	+533
10	Anthony Davis A. Davis	45	1,966	39.5	43.7	13.9	2.9	1.8	2.1	15.8	27.0	58.6	1.3	3.2	42.0	10.7	12.4	86.5	67.4	3.8	10.1	1.9	1,777	627	131	82	93	84	110	+385
11	Devin Booker D. Booker	37	1,711	38.0	46.2	5.3	5.9	1.2	0.5	16.4	27.5	59.8	3.9	8.5	46.3	9.4	10.7	88.4	71.9	0.8	4.5	3.5	1,405	197	219	45	18	130	107	+295
12	Kyrie Irving K. Irving	37	1,657	39.4	44.8	4.7	5.5	1.8	0.5	15.9	26.8	59.4	5.7	10.0	56.9	7.2	7.9	91.2	73.9	0.8	3.9	2.7	1,458	173	203	66	19	100	98	+292
13	Trae Young T. Young	34	1,487	38.1	43.7	4.2	9.1	1.1	0.1	13.7	25.6	53.6	5.2	11.0	47.1	11.1	12.6	88.1	70.2	0.8	3.4	4.8	1,294	142	310	39	5	164	57	+156
14	Bradley Beal B. Beal	31	1,378	40.8	44.5	4.8	5.5	1.2	0.4	15.8	28.0	56.5	4.6	9.4	48.6	8.3	9.6	86.2	69.0	1.4	3.4	3.1	1,265	148	169	36	12	96	80	+29
15	Nikola Jokić N. Jokić	30	1,315	38.8	43.8	12.3	7.9	1.9	1.0	16.7	27.2	61.2	2.6	5.8	44.0	7.9	9.7	82.1	69.6	3.5	8.8	3.2	1,164	368	236	56	30	96	87	+292
16	Jayson Tatum J. Tatum	29	1,282	39.0	44.2	8.6	4.7	0.9	0.8	14.6	25.6	57.1	5.9	11.2	52.8	9.1	10.2	88.9	73.5	1.0	7.7	2.1	1,131	250	135	27	22	62	65	+391
17	Donovan Mitchell D. Mitchell	28	1,218	39.5	43.5	5.6	4.9	1.5	0.4	15.0	28.0	53.4	5.1	11.6	44.3	8.4	9.7	87.1	67.3	1.1	4.5	3.2	1,106	157	136	42	11	89	69	+241
18	Shai Gilgeous-Alexander S. Gilgeous-Alexander	27	1,186	36.9	43.9	5.6	5.9	1.9	1.2	14.7	25.0	58.8	2.4	5.2	46.1	12.1	13.4	90.6	71.1	0.9	4.7	2.3	996	151	158	51	32	63	69	+365
19	DeMar DeRozan D. DeRozan	26	1,116	40.3	42.9	6.1	4.5	1.2	0.4	15.3	26.6	57.4	1.5	3.5	41.3	10.9	12.7	85.8	66.6	1.1	5.0	2.3	1,047	159	116	32	10	61	58	+211
20	Zach LaVine Z. LaVine	23	996	39.0	43.3	5.3	3.6	1.4	0.3	15.8	26.0	60.8	6.7	11.5	57.7	5.1	6.1	83.0	75.6	0.9	4.4	3.6	896	122	82	32	7	83	53	+125
21	Paul George P. George	22	954	39.3	43.4	8.6	5.0	2.0	0.3	14.9	25.8	57.7	6.0	11.6	51.6	7.6	9.0	84.8	72.9	1.1	7.5	2.7	865	189	109	43	6	60	66	+154
22	Anthony Edwards A. Edwards	20	886	38.1	44.3	5.9	4.0	1.6	0.9	14.8	27.1	54.4	6.1	12.6	48.2	8.8	10.5	83.7	69.9	1.1	4.8	3.6	762	118	80	31	17	71	38	+224
23	Jalen Brunson J. Brunson	18	808	38.6	44.9	4.9	6.4	1.1	0.2	15.8	28.4	55.8	4.1	8.7	47.1	9.1	10.6	85.9	67.9	1.2	3.7	2.6	694	88	115	19	4	47	28	+152
24	Karl-Anthony Towns K. Towns	18	808	37.7	44.9	13.3	3.7	1.2	0.5	16.2	26.7	60.8	4.1	7.2	56.6	8.4	10.3	81.2	71.9	3.5	9.8	3.4	679	239	66	21	9	62	62	+115
25	Klay Thompson K. Thompson	18	803	33.5	44.6	3.8	1.8	0.9	0.7	15.6	24.9	62.6	8.8	14.3	61.2	4.6	5.0	92.2	82.2	0.4	3.4	1.9	603	69	33	16	12	34	23	+421