Amps: You will need 4x that amp or 1 ESC per motor for the motor. Look into how they tested the motor and what that number represents (40a could be fail or sustained use at time intervals or ??).
For amps - in real life, I have 2 formats I know very well, 5" and 3" freestyle.
5" hovers around 5-15A, cooking is 40-70A, punch is 80+ having hit 120A+ (2204, 4s, agro props, 100c battery)
3" (200g) Hovers 1-3A, cooking is 10-20A+, punch is 40-50A. I have hit 80AH on a 350g 3".
How to choose the much effective ESC for my motor?
Don't - your first builds will burn up quickly (if you are scratch building and learning). Don't go too cheap; strike in the middle; a good solid choice from GetFPV or similar will get you started. Look at others' builds and follow.
What is the difference between BLHeli32 and BLHeli_S?
I don't know. I don't care. Never did. Avoid looking into ESC and flashing, which is later in the drone game. Model your build after someone else's and avoid the technical rathole.
I have used and cooked hundreds of sets of ESCs; only 1x did I ever care about the type. You may be different, but your first build does not care at an early stage.
Should I choose much powerful FC (i.e. F722 instead of F405) for ESC's with a lot of amperes?
Go for amps. Go wide on amps, and have headroom. Two big reasons: First is less chance of damage. Second, some ESCs may act funny (cook, smoke, or self-limit) if you push them too hard. Avoid anything unpredictable... this will probably happen at the least good time.
Higher timing is only noticeable at the fringe; if you are starting in the hobby, you are 1-2 years away from pretending to notice that difference.
I choose ESCs by AMP rating first, then "make" (companies I still trust), then all the tech specs. I would rather have something reliable than sketchy with a better chip. Until you hit the finals in racing, you will never know the difference.
If you are not racing, freestyle, gapping, or getting on with your game, everything becomes simpler and needs fewer amps. Those applications are out of my domain. I only design/cut/fly fast FPV drones.
Enjoy the flights first—lots to learn.