I like to keep some books in reserve for the next godlike fusion.
the current record for most tomes required for a legendary champion is 18, but that's a pretty clear outlier. a dozen is usually sufficient, particularly when you factor in that you can usually get a few lego tomes from the fusion itself. 40 is absolutely overkill. you could fully book ukko and gnishak now and still have enough tomes left over to instantly max any lego in the game.