She wants 40 million, which I think is more than fair. In my opinion, the whole amount belongs to her. However, she is still letting him have the greater share, which I think he should take.
I agree, if he isn’t willing to settle on the generous terms she has offered, he will take it to a trial. Stupid move if he does.
Now he is at risk of losing his relationship.
How much does he love her? He can share the money and stay with her, or keep it, and lose her. What’s it going to be?