I don't know how we can repair this, but this situation is unacceptable. Maybe it will be better making SoS as damage 25HP of our Max HP and only 1 turn without damage? (throw healing). It will be still good card, better than Sundial (because we can attack) and it will be untargetable (Sundial can be damage).
Just reread your post. Are you complaining about the card text or the card itself? What you said right here seems like you think the card itself is unacceptable/unbalanced.
I am not good in English so my vocabulary is simple Unacceptable is situation when damage isn't swap into healing - this is what I want to tell. Unacceptable is also when CC kill creature (here also damage isn't swap into healing...) Rest of the text is method of solving problem and my proposition of little nerf card - throwing healing solve problem of the text and it make card not OP
"Sacrife 40/32 HP" is still not the best text change, because it should still heal 40/32 after first use SoS. Damage is damage, heal is heal. Look at Miracle, here heal is swap into damage and it is OK.
Sacrifice is not damage. It is a cost. (If you are really picky we could use Lose 40|32 hp because while damage is loss loss is not necessarily damage.)
Since you think the effect is balanced, we should alter the text to describe the effect.
Card for me isn't balanced, but I want in my post say about text
Card is OP and we all know it. It is stupid in Arena, when AI use 3-4 SoS in a row. 8 turns without damage (max 24 turns) isn't good news.
All what I say with text is care about weaker players. A lot of us didn't play MtG. For me sacrifice 32 HP still means damage. But ok, maybe it isn't the biggest problem - bigger problem is with CC. All CC should heal after using SoS. It is problem when I know more about this card ability from board instead card text.
Idea of losing X (25? 32? 40?) max HP and 1 turn without any damage for us is much better. You can get then max 3 times SoS or use twice SoD and then 4 times. Type of card is fine, but something in this card goes wrong. First project this card was the best (it was OP and it should be changed, but idea with 1HP was more interesting). I think that this card should be something like "last breath" - You lose all what You have, but have 2-3 turns bonus. After this time player should lose game - then it will be real sacrifice. Some method sacrifice 6 times looks very funny, like 9 lives for cat
In my opinion this card should be changed.