DC 12v giving out 40 amperes is very strong!
According to the nvidia's website, the gtx 260's maximum power
consumption will be 182 watts.
From the 12 volt rail, there will be components like the
motherboard draws power using 12volts, the fans draws power from
the 12 volts. Therefore because you are running a few components on
the 12volt rail, and when gaming, power is used, and when you need
more power, more current is required to produce the power.
Furthermore, the components are connected in parallel, the
amount of resistance will drop, and when resistance drop, more
current will be drawn, according to the formula Current =
Voltage/Resistance, lower resistance = more current.
Therefore, he says that your power supply needs to be able to
handle 40 Amperes.
You must also note that 40 amps will only be drawn at peak
power.
If you really want something that will handle 40 amperes, you
can take the Seasonic M12D-850. It's a 850watts, lets you draw
40amps on the 12v rail
Actually, it doesnt really matter if it only supports 36amps,
unless you are very sure u will use until the peak power comes
in(not sure though)