Seriously? It does matter if he is not overclocking and did not change his load line calibration and voltage. 40*C on idle from nothing is a big deal, that means under load it would hit ~80*C
With that motherboard, you get Asus Suite which comes with thermal radar. And that allows you to change fan profiles in Windows. But 40*C really seems like a big deal if running stock settings.
I hope you used the grain of rice method with the TIM and didn't smear it all over. (Unless using Tuniq)
Edit: And just because a CPU can reach 104*C, doesn't mean you should allow it to go that high, it will cause stability issues and other problems as well as possible degrading.
With that CPU I'd keep it ~80*C highest, and not get into the 90's.