"4000 / 100 = 40 * 4.45 = 178 MACE events for the placebo group. and 72 MACE events for the treated group. What RRR% would that be,..? "
That would be an RRR of ~60% (72/178). However, if you are using the 4.45 as the assumed placebo event rate per 100 patient years and also assuming 4000 patient years, then BETonMACE would only have a total of 178 events right now assuming that apabetalone is having no effect. In reality, about half of those patient years are placebo and about half are apabetalone. So if apabetalone is having an effect to reduce MACE incidence, the contribution from the apabetalone side would be lower and the total number of events in your example would be below 178 right now.
BearDownAZ