First, yes, 40A wiring is allowed on NEMA 14-50 per the table as @ucmndd mentioned. Perhaps this is some of the confusion. However, 30A is not. 20A is not. etc.You posted table 210.24 which I posted the text of section 210.24 which explains what it is for in my last post. That table is NOT relevant to this discussion as it only applies to circuits that have two or more receptacles.
I am not saying "in my world". I am reading the code and I am explaining my interpretation of it as it pertains to dedicated circuits for a specific purpose. Please find the code section that says you can't use a 30a breaker and wire on a NEMA 14-50 if your intended load is this Clipper Creek unit:
16A Level 2 EVSE LCS-20P with NEMA 14-50 | ClipperCreek
Again, I would not recommend installing a circuit like this, but I am just saying the code appears to allow for it.
To your last comment (barring the fact that a 5a breaker is not typically available), yes, if your intended load is less than 5a and 5a wiring were actually a thing (it is not, 15a is the minimum rating) and it was a dedicated circuit with just the one receptacle for that singular purpose, then this would be allowed by the 2017 NEC.
@eprosenx the relevant code is what we both quoted. 210.19 (A)(1)
The difference in interpretation is of the following sentence:
(1) General. Branch-circuit conductors shall have an ampacity not less than the maximum load to be served.
The receptacle-type determines the maximum load to be served. i.e. what anyone might ever plug into that outlet.
The maximum load to be served is not whatever random person #1 tells the electrician on some random day. i.e. "I'm only going to use this outlet with a lamp, I promise."