I agree with the first statement: For your plan, I`d start with figuring out exactly how much you need to draw from your RRSPs in order to no longer have a huge amount at the end. While it isn`t tax efficient, if the account is too large, you`re screwed for taxes at some point. After making that spreadsheet withdrawal plan, then it's time to look at the other accounts, and how they can best be utilized.
Your plan B would still be taxed, since if you needed to drawdown the RRSP; the doing so well in tax-efficiency will mean you are drawing less, and pushing your tax bill further to the future. Just looking rough numbers, 35k should be enough for you to drawdown the full RRSP amount before 71 (35k x 21 years) = 735,000. TFSA is pretty much a 5k reduction in taxable income (return on 100k, which should be reasonably feasible). So just with a draw of 35k RRSP, and pulling 5k from your TFSA, you make it to your yearly rate.
Also, remember that CCP/OAS will come into affect later as well, so the main thing is to get the RRSP money out at the lowest % possible. Regardless of how much you are taking out, you are mostly stuck in the 20% taxation bracket, so there is no large difference in your numbers.
Not much magic you can do with an RRSP, apart from calculating exactly what the longest amount of time you can spread your withdrawals out so that you are low enough at 71 that they are not too high. I think that taking out 46k would be excessive for you RC, you are not taking enough advantage of the free 11k in income tax wise, since with your 40k income per year, the mandatory minimums at 71 are not that bothersome.