He most likely put together some vanity build just to show off to you. Now 40k Max Magicka can be obtained easily with green food, gold everything, mages guild and undaunted passives and he's a sorc so bound armor too.
Hell he could hit well over 50k with that.
What I'm impressed with is the 3.5k regen. I've never tried stacking regen before but that's definitely one of the highest in my recent memory. I've hit 2k buffed with my Altmer so I guess it's not too difficult to get an extra 1.5k if you were really trying to.
Edited by Nirnrotten on September 24, 2016 10:09PM