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It may be a tough fit but it would likely be possible.
If you could spatchcock the turkeys they may fit on two racks but may be a little big.
If you hang them in stockinettes at two different heights, that may work. The nest thing to worry about is whether or not the MES 40 can get 36 pounds of turkey to reach an IT of 140F+ within 4 hours to avoid the meat safety danger zone. I don't know if it can handle such a load in time. You could always cure the turkeys and that would solve that problem. Cured turkey is AWESOME!!!
If you don't have to Table Present the birds, remove the legs and spine from the breast. The legs go in, one hour later the breasts, figure 20 minutes/lb of the breasts at 250. Both will be done together. The backs go in the pot with veggies to make stock for gravy, dressing and such. It ain't table pretty but perfect juicy bird every time...JJ