$35000 to $40,000. speakers what would you buy and why?

I recently heard the Rockport Technologies Atria II at $38K, and thought they sounded amazing. Super accurate, without a tinge of "unmusicality".

I like the speed of electrostatic speakers. With that budget, I'd consider Sound Labs. I believe there flagship is the Ultimate Series

Vivid Giya CU, as big as you can afford and fit in your room....4's, 3's. 2's...

Hands down Fischer & Fischer 570's from 11-Stereo.

I have a pair of 470's and absolutely love them. The 570's are larger and able to go lower into the sub-sonic range so they'll be the last pair of speakers you ever buy.

I have progressed through a series of speakers over the past ten years, with the constants being Mac tube pre and power. I landed on the Rockport Avior II and recently added a JL Audio Fathom 112v2. For my room size (12 x 14 x 12) this combination pressurizes the space and presents the three dimensional soundstage that fits my ear. 

I primarily listen to 70's rock (Grateful Dead, Steely Dan, Fleetwood Mac, Little Feat, Jackson Brown, Eagles, you get the idea) along with a fair amount of daytime smooth jazz (Zero 7, Fourplay). 

The Rockports excel on both genres to the point that I find myself going to vinyl more and more to grab the last measure of dynamic range.

All of that said, one of the early posts recommended listening to the speakers in your setup prior to purchase. For me, it was more a matter of research and trial and error. Mostly break even on Sonus Faber, Harbeth and Magico with small losses on JBL and McIntosh. Buying used high quality speakers helps tremendously.

I will be posting my main room once the new drapes are in place. Hope this helps.