> 40 watt power amp using only one tube?
Sluckey's answer fits the technical specs.
You need gain. A single triode/pentode does not give enough gain to come-up from guitar level to loudspeaker level. There are triode-pentode bottles which give some power output (a few Watts) and almost enough voltage gain to be driven from guitar. There is a triode-triode-triode which would give the gain but only part-Watt output.
If you mean "one power tube" (admitting that you still need other small tubes)--- a "one tube" power stage must run class A, and therefore will not be over 50% efficient. With tubes, 40% efficient is doing good. Therefore a 40 Watt audio output amp needs a tube which will dissipate 100 Watts at idle.
Our Usual Suspects go 25-35 Watts Pdiss, to 42 and 60W for some extreme cases.
There are Transmitter tubes to 10,000 Watts and more. Generally they are very fussy about filament voltage, start-up process, overload protection. Also rare thus costly. Most want extremely high voltage and high load impedance, both awkward for audio amplifiers (they work better as radio transmitters).
HK-257 has a datasheet condition for one tube, 30 Watts audio output. This needs 1,000V supply, a 12K load winding on a core which will take 75mA without saturation. This is a VERY expensive transformer. An HK-257 plus an OT will cost much more than a couple 6L6 with standard OT, even including labor for extra socket. (IIRC the socket alone for HK257 costs more than a 6L6.)