When the total number of teams is 2^n (e.g. 32), there is no problem. Because when two top teams in each group promote to the next round we will have two teams for the final match.
But when the total number of teams isn't 2^n (e.g. 24) we can't reach two teams in the final match by only promoting two top teams in each group. In the 24 case we have to promote 4 of the best third teams in addition to the two top teams.
But the 2023-24 AFC Champions League has 40 teams in total. So they need to promote 10 first teams in each group in addition to 6 of the best second teams.
My Question: Are there other tournaments with groups of 4 teams each (a total of 40 or other numbers) with some of the second teams eliminated?