while the numbers presented dont mean anything because tires do not wear at a constant rate, i will absolutely agree with your logic
if the op had said that their remaining tires had 75% tread remaining there would have been no reason to replace all 4 provided an acceptable size/load/tread replacement tire was found. the question asked was at 40% should all 4 be replaced and i maintain an unwavering yes
if you read what i have been saying, my point is not that you ALWAYS have to replace 4 tires. it is that on a vehicle equipped with AWD/ 4wd, it is essential that the tires be close in tread depth. every point i have argued has been with the assumption that the tires not being replaced are below 6/32nds of tread remaining
that being said..
I have seen many vehicles in my shop with differential or transfer case damaged caused my mismatched tires. strictly my personal preference, my VX will never have more than 2/32nds tread difference