This is just the conservative engineer in me. I'm putting up 8 eight foot T8 overhead fixtures in the garage. Each takes 4 40 watt T8 bulbs.
First, where are you finding 40-watt T8 tubes? Standard 4-foot T8s are 32 watts each; the 8-footers are 59 watts each. There are special purpose "High Output" tubes which use more power; but none of these are 40 watts either.
That should add up to about 11 amps. I also have 3 60 watt simple fixtures on this circuit and that's all. I know it adds up to less than 15, but do you see any problems?
As others have pointed out, there are other issues in play:
-- It's the ballasts you have to allow for, not just the tubes.
-- The load on a permanently installed lighting circuit should never exceed 80% of the nominal breaker capacity.
-- Depending on the length of the wire run from breaker panel through the switch(es) to the load(s), voltage drop might rear its ugly head. The cure for this is to upsize the wire, even if it is not officially "needed" based on the nominal load current.
Bottom Line: The difference in cost between 14/2 NM-B and 12/2 NM-B is so trivial in the overall scheme of things that it's not worth pinching pennies.
I have the 8 overheads run in two groups so it would be relatively easy to split the groups into 2 circuits.
That's probably not necessary, unless you're REALLY talking about 32 8-foot 59-watt tubes. Assuming that's NOT the case, then if you're going to go to the bother of running a second circuit to the garage, the better use for it would near-certainly be for additional outlets to plug tools and such into.