Which cars on the market, with MSRP under $40K have the best resale value?
(Besides Tesla M3 of course).
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jeep wrangler
subaru wrx
toyota tacoma
I would throw F150 out there as well.
What is the underlying theory behind the question?
Higher RV by itself doesn’t get you a great lease deal, you also need to consider the MF and available incentives (often conditional based on location, model, sometimes trim and other factors), dealer discount, etc.
Maybe you’re looking to buy, or maybe you’re writing a research paper. I made some assumptions. 
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Tacoma’s have become appreciating assets the last 2-3 years. I don’t think that’s ever happened in the history of new cars. I also don’t think it will last, but nothing out there holds value like a taco. Wranglers are a close second.
Besides maybe some limited production/super cars/corvettes recently.
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New or Used?
Chevrolet SS for sedans.
4Runners aren’t a bad bet, but it seems to be the TRD Pros that are really holding their value well. You can get an SR5 Premium for under $40k (or at least you used to the last time I shopped 4Rs).