Shaquille O'Neal had the most games in the NBA Finals with 40+ points and a field-goal percentage of 60.0 or above, with 4 games.

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most nba finals games with 40 points on 60% shooting
Interpreted as:
most NBA finals games by a player with 40 or more points on 60% or higher shooting
O'NealAntetokounmpoJamesBookerButlerDurantIrvingWestbrookBarkleyJordanWorthyJohnsonAbdul-JabbarChamberlainWestPettit4321111111111111
NAMESERIESGPPTSFG%MPGPPGRPGAPGSPGBPGTPGFGMFGA3PM3PA3P%FTMFTAFT%MINREBASTSTLBLKTOVPF+/-
Shaquille O'NealShaquille O'NealNBA Finals416763.045.841.818.85.30.31.83.015.825.00.00.010.320.350.61837521171212+61
Giannis AntetokounmpoGiannis AntetokounmpoNBA Finals313364.340.144.313.04.00.72.73.315.023.30.73.320.013.718.075.9120391228108+33
LeBron JamesLeBron JamesNBA Finals28166.744.040.513.07.52.50.53.017.025.54.07.057.12.55.050.08826155164-6
Devin BookerDevin BookerNBA Finals14260.738.542.01.02.00.01.04.017.028.00.03.00.08.09.088.9391201450
Jimmy ButlerJimmy ButlerNBA Finals14070.044.940.011.013.02.02.05.014.020.00.00.012.014.085.74511132250+20
Kevin DurantKevin DurantNBA Finals14365.243.343.013.07.01.01.03.015.023.06.09.066.77.07.0100.0431371133+15
Kyrie IrvingKyrie IrvingNBA Finals14170.839.841.03.06.02.01.04.017.024.05.07.071.42.02.0100.040362144+20
Russell WestbrookRussell WestbrookNBA Finals14362.545.543.07.05.01.00.03.020.032.00.03.00.03.03.0100.0457510330
Charles BarkleyCharles BarkleyNBA Finals14261.546.042.013.04.01.01.02.016.026.00.01.00.010.012.083.3461341123
Michael JordanMichael JordanNBA Finals14660.942.046.05.04.00.01.04.014.023.02.04.050.016.019.084.242540145
James WorthyJames WorthyNBA Finals14065.446.040.03.03.00.03.01.017.026.02.03.066.74.06.066.746330313
Magic JohnsonMagic JohnsonNBA Finals14260.947.042.015.07.03.01.05.014.023.00.01.00.014.014.0100.0471573153
Kareem Abdul-JabbarKareem Abdul-JabbarNBA Finals14066.741.040.015.01.00.04.05.016.024.00.00.08.09.088.9411510454
Wilt ChamberlainWilt ChamberlainNBA Finals14574.146.045.027.03.020.027.05.014.035.7462733
Jerry WestJerry WestNBA Finals14561.347.045.04.010.019.031.07.010.070.0474102
Bob PettitBob PettitNBA Finals14060.946.040.018.04.014.023.012.012.0100.0461844
StatMuse has game-level data for field-goal percentage going back to the 1956 Finals.