I always recommend when wiring new receptacles that folks put in wire gauge sufficient to support 50 amps and the corresponding 50a breaker, but when your intended load is a 32a (continuous) EVSE like the UMC Gen 2, code fully allows you to use a 40a breaker and the corresponding smaller wire. I do agree that it is a bad idea since in the future someone could plug in an RV or more likely a 40a continuous EVSE, but this is how the code is written in the US (2017 NEC).
The only time I recommend a 40a breaker is if there is pre-installed wire that is only good to 40a. While there is no code requirement to do so, I would label the receptacle as such for future owners.
Note that 14-50 receptacles on say 8 AWG romex with 40a breakers are really common for electric ranges/stoves. There is no reason to oversize that wire since there is not really any chance you will need to upsize the circuit later...
DO NOT put a 60a breaker on a NEMA 14-50 receptacle. That is against code.
Feel free to future-proof the wiring and install a larger conductor gauge to support a later upgrade to a Wall Connector, but you need to swap the breaker to 60a later, not at the time of the initial install with the 14-50.