Everyone here has covered this pretty well! Just a few extra notes:
Not an electrician, but my understanding is that a 14-50 requires a 50 amp breaker, and at least 8 gauge wire, otherwise you could plug something in trying to pull a 50 amp load and cause all kinds of problems.
It is perfectly code legal to install a 14-50 receptacle on only a 40a circuit (actually technically their are no restrictions on how low an amperage circuit you can install one on as long as it is sufficient for “the load to be served”).
NEMA 14-50 allows for either a 40 amp breaker with 8 gauge or a 50 amp breaker with 6 gauge.
Yeah, this is generally true for romex (NM-B) cable.
You actually can use 8awg wire in conduit on a 50a circuit as long as you don’t have to derate it for any other reason (ambient temp, number of conductors in a raceway, etc...)
Most people reference this chart for that question. Romex is also called NM-B so use the 60 degree column.
Ampacity Charts - Cerrowire
There has been some long discussions on if this violates code or not. Long story short I always use 6 gauge just to be safe.
You are also correct that the Tesla mobile connector will only draw 32 amps so that should be fine on a 40 amp breaker.
It is very clear that 8 awg romex is allowed for a 40a circuit and that is allowed on a 14-50 receptacle if your load to be served is a UMC Gen 2 (32a continuous limit). If a UMC Gen 1 Brian would not be allowed.
I think more of the debate has been about 8 gauge on a 50a circuit, but this is also clearly allowed by code if it is in conduit and meets all the other specifications.
Should be as your only going to be pulling 32 amp. The 40amp breaker is basically for any circumstance in the future where someone might try to pull 50amp over 8ga.
Still if this is a new install make sure you monitor it to make sure nothing is getting hot over time.
Yeah, I would be fine operating this for a short period of time with the 50a breaker. The magnetic trip functions (for short circuits) in a 40a vs a 50a breaker are probably identical or nearly identical. It is the thermal overload functions that are tuned differently. We have never seen a UMC Gen 2 give any hint of allowing a car to charge over 32a so I think you are very safe for a short term.
The more I learn about electrical installations the more errors I catch where too large a breaker was used. It is rampant in residential electrical and yet you only very rarely have fires. This is far from the most egregious error you could have.
Also, the limitation of romex to the 60c level is likely kind of silly. The history on that probably does not apply to your installation. There is an argument to be made that your 8awg wire is fully sufficient for a 50a circuit anyway.