Michael Jordan had the most games in the playoffs with a field-goal percentage of 50.0 or above and 40+ points, with 32 games.

Interpreted as:

most 40+ point 50+ fg% playoff games by a player

	NAME	GP	PTS	FG%	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	REB	AST	STL	BLK	TOV	PF	+/-
1	Michael Jordan M. Jordan	32	1,508	56.5	43.1	47.1	6.7	5.7	2.4	1.3	17.4	30.8	0.9	2.3	40.5	11.4	13.3	85.4	64.3	1.5	5.2	3.3	1,380	213	182	76	41	107	114	+9
2	LeBron James L. James	23	1,009	60.8	43.8	43.9	10.0	7.7	1.9	0.9	16.4	27.0	2.8	5.7	50.0	8.2	11.3	72.3	68.5	2.3	7.7	3.1	1,008	231	176	44	21	72	57	+150
3	Shaquille O'Neal S. O'Neal	12	510	61.3	44.1	42.5	16.4	3.8	0.4	3.0	16.8	27.3	0.0	0.0		9.0	16.9	53.2	61.1	5.4	11.0	2.5	529	197	45	5	36	30	35	+141
4	Hakeem Olajuwon H. Olajuwon	11	468	59.5	44.1	42.5	13.7	4.1	1.8	3.5	16.7	28.1	0.2	0.4	50.0	8.9	11.2	79.7	64.4	3.5	10.2	2.5	485	151	45	20	38	27	46
5	Kevin Durant K. Durant	10	432	58.5	43.0	43.2	8.0	4.9	1.4	1.3	13.7	23.4	3.5	8.4	41.7	12.3	13.8	89.1	73.3	0.5	7.5	2.9	430	80	49	14	13	29	30	+65
6	Kobe Bryant K. Bryant	10	442	56.3	43.7	44.2	7.2	4.5	1.7	0.5	16.1	28.6	2.4	4.7	51.1	9.6	11.1	86.5	66.0	1.5	5.7	2.7	437	72	45	17	5	27	28	+72
7	Jerry West J. West	10	430	55.1		43.0	6.3	6.1			16.1	29.2				10.8	12.8	84.4	61.7					63	61				26
8	James Harden J. Harden	9	387	58.3	39.6	43.0	5.1	7.2	1.8	0.4	14.0	24.0	5.9	11.0	53.5	9.1	9.9	92.1	75.8	0.9	4.2	3.7	357	46	65	16	4	33	28	+20
9	Kareem Abdul-Jabbar K. Abdul-Jabbar	9	379	62.8	43.4	42.1	17.8	2.9	1.3	3.7	17.2	27.4	0.0	0.0		7.7	10.2	75.0	65.9			5.0	391	160	26	9	26	5	33
10	Devin Booker D. Booker	8	357	62.6	42.8	44.6	6.8	5.9	1.5	0.9	16.8	26.8	3.5	6.4	54.9	7.6	8.3	92.4	73.4	0.8	6.0	2.4	343	54	47	12	7	19	31	+50
11	Jimmy Butler III J. Butler III	8	351	61.3	42.0	43.9	7.3	5.6	2.3	1.4	14.9	24.3	2.3	5.4	41.9	11.9	13.5	88.0	72.7	2.0	5.3	2.3	336	58	45	18	11	18	8	+71
12	Nikola Jokić N. Jokić	7	306	61.6	40.9	43.7	11.7	7.7	1.3	0.7	16.7	27.1	2.9	5.6	51.3	7.4	9.1	81.3	70.1	3.3	8.4	3.7	286	82	54	9	5	26	21	-11
13	Giannis Antetokounmpo G. Antetokounmpo	7	296	59.8	40.2	42.3	12.0	4.4	0.9	2.3	14.9	24.9	1.3	4.7	27.3	11.3	15.7	71.8	66.5	2.9	9.1	3.4	281	84	31	6	16	24	21	+66
14	Dirk Nowitzki D. Nowitzki	7	312	61.8	44.9	44.6	10.6	2.9	1.7	1.1	13.9	22.4	2.3	3.0	76.2	14.6	16.0	91.1	75.6	1.4	9.1	2.6	314	74	20	12	8	18	16	+63
15	Bernard King B. King	7	304	64.1	39.3	43.4	6.0	3.0	1.1	0.4	16.9	26.3	0.0	0.1	0.0	9.7	12.3	79.1	68.5	2.3	3.7	2.9	275	42	21	8	3	20	24
16	Jalen Brunson J. Brunson	6	259	56.3	42.5	43.2	4.5	6.0	0.3	0.3	15.7	27.8	2.8	7.3	38.6	9.0	10.3	87.1	66.7	0.2	4.3	3.0	255	27	36	2	2	18	15	+63
17	Jamal Murray J. Murray	6	265	62.6	41.9	44.2	6.0	6.3	1.2	0.3	16.2	25.8	7.0	12.0	58.3	4.8	5.3	90.6	78.4	1.3	4.7	2.5	251	36	38	7	2	15	16	+70
18	Donovan Mitchell D. Mitchell	6	295	55.8	39.3	49.2	5.2	6.2	1.5	0.5	16.8	30.2	4.8	11.0	43.9	10.7	12.2	87.7	69.2	1.3	3.8	4.2	236	31	37	9	3	25	13	+11
19	Luka Dončić L. Dončić	6	262	55.2	41.7	43.7	9.5	10.2	1.5	0.5	15.0	27.2	4.5	10.2	44.3	9.2	12.2	75.3	67.1	0.8	8.7	6.0	250	57	61	9	3	36	14	-25
20	Stephen Curry S. Curry	6	257	53.4	41.2	42.8	7.2	6.5	1.3	0.2	15.7	29.3	6.5	14.5	44.8	5.0	6.0	83.3	67.0	1.5	5.7	3.8	247	43	39	8	1	23	12	+98
21	Allen Iverson A. Iverson	6	290	57.4	45.3	48.3	4.2	6.3	2.3	0.0	18.0	31.3	4.0	6.7	60.0	8.3	9.8	84.7	67.8	0.8	3.3	3.2	272	25	38	14	0	19	15	+98
22	George Gervin G. Gervin	6	257	61.2	40.8	42.8	6.8	2.0	1.3	0.8	17.3	28.3	0.0	0.7	0.0	8.2	10.0	81.7	65.4			2.7	245	41	12	8	5	16	14
23	Anthony Edwards A. Edwards	5	211	58.5	42.9	42.2	6.4	4.8	1.2	1.8	14.4	24.6	5.2	9.6	54.2	8.2	9.8	83.7	73.0	2.2	4.2	1.6	215	32	24	6	9	8	11	+22
24	Dwyane Wade D. Wade	5	211	60.0	42.1	42.2	8.6	4.0	1.8	0.6	15.0	25.0	1.2	1.8	66.7	11.0	13.4	82.1	68.3	2.0	6.6	4.4	211	43	20	9	3	22	19	+27
25	Charles Barkley C. Barkley	5	232	66.4	45.2	46.4	15.6	4.2	1.8	1.4	16.6	25.0	1.6	2.8	57.1	11.6	13.4	86.6	75.1	5.4	10.2	2.4	226	78	21	9	7	12	15