First you, and we, need to know what the load is such as motor/inductive load or lamps lighting small inductive load or something more like a resistive load?
IE. what are you trying to switch?
Use relays if it's for fan loads. Keep the relays out near the fans and trigger the coils with a lower current nice toggle switch.
If the load is in the cabin of the car near the switch you might find a switch rated at 40 amps. from say Newark electronics, DigiKey, Allied, Mouser etc.
The wiring will have to be large gauge going to the switch and back to the load in order to avoid a voltage drop using either a switch or a relay, but normally relays are located near the load for this reason and the coil doesn't take much current to run so most any toggle switch will work well from a long wiring distance to the trigger switch.
For a real 40 amp. load I'd probably use a 70A relay, NTE made one one time RS1-1070-12F.
If the inrush is the 40 amp.s. and it's steady state current is lower a 40 amp. relay is a good choice.
Just my .02.