Two sets and counting!
Wheelsmith make 40 hole 26” rims, but I wouldn’t recommend these as split free. My Santana Rio MTB came with a set of WheelSmith rims. The rims lasted about 4000 miles before suffering a major meltdown; split apart from the seam and peeled open like a banana.
I have one set of Velocity deep V built to replace my MTB wheel set. My latest road conversion for this bike uses a 36 spoke Velocity Fusion rim and Chris King hubs. Great ride quality! Only have a few hundred miles on the road wheels, so I can’t say if they’ll last.