Someone was talking about an MVB being too big (in wattage) for a smaller tank, but that's totally different.
A 40 breeder is 36x18x16", a 24" light is the correct size. You WANT the
UVB light to be at least 2/3 of the tank's length (1/3 and covering the basking spot is bare minimum - it doesn't give them much freedom to move around and still get UVB). Unlike the MVB, you are not going to cause overheating. Some owners even have the UVB cover 100% length by having no screen top and mounting above the tank.
It's not possible for it to be "too big" in that sense unless it too big to fit in or on the tank. The idea of 2/3 - 3/4 coverage is so they can escape the UVB if they want, but you can also provide hides/design the architecture to serve this purpose as well. But if it's 24" in a 36" tank, you wouldn't have 100% coverage, anyway - so that's not an issue.
Here are threads on the issue with advice from very knowledgeable and experienced members :
viewtopic.php?f=34&t=168112&p=1356168
viewtopic.php?f=34&t=166329&hilit=UVB+length&start=15
Check out this thread some pictures and just look at the size of the UVB compared to the tank :
viewtopic.php?f=34&t=148006
http://farm8.staticflickr.com/7046/6923468354_2866e36747_z.jpg
http://i351.photobucket.com/albums/q456/southernessence/2012-02-19165110.jpg
http://i1138.photobucket.com/albums/n530/copemeli/cageafter.jpg
http://i257.photobucket.com/albums/hh206/mizuna_islaya/IMG_0486.jpg
Ones running the whole tank :
viewtopic.php?f=34&t=140791
viewtopic.php?f=34&t=168799&p=1360815