You keep upping your counts here. Every time you move the goalpost, your argument is weakened. Stick to the facts of the situation, not hypotheticals.
You said it should take 2 seconds (an entire server tick) for a player to control a single character. This is blatantly false. I refer you to Kusion’s actions when ganking; he at most runs 23 characters at once (all of his gank alts are in his corp, which has only 23 members at present). ‘40’ is thus irrelevant to the argument. Kusion has streamed his display while doing multi-boxed ganking. He has significant physical skill in executing the necessary commands to switch between his clients, has cleverly organized his desktop to optimize his visual workspace, and uses EVE’s client settings to minimize strain on his system for rapid client switching. Dude is legit. Your inability to match his performance does not mean he is cheating, only that he is better at multiboxing this activity than you are - due to player skill, computer setup (hardware capabilities), or a combination thereof.
No argument on the probability that there are botting miners out there. That said, the simple existence of a group of multiboxed miners does not inherently confirm botting or use of macros. mining is a minimal interaction activity - it is entirely possible to control 20 mining ships without resorting to macros or botting. The ships may not be individually as efficient as 1 ship attentively managed, but sheer numbers runs to the favor of the multiboxer - to a point. This has been exhaustively hashed over on these forums countless times.
So yeah: as others have said, report someone if you think they are a bot, but if you want to accuse someone in the forums bring some proof. Post combat logs showing those 40 ships delivering an alpha strike all on a single tick. Post video of Faction Warfare runners getting stuck on the gate when their script is derailed by a bumper. Post video of mining fleets all chewing on the same nearly depleted rock for a full cycle. Post something other than ‘well I can’t do that so they cannot possibly do that’ idiocy.