It came with a very small tube of the oil. Apart from that, it simply comes with everything it needs to complete the microscope (including an adapter for the power cable, which was sent in a separate parcel at the same time). What is NOT included is what you then need: carrier plates and cover glasses, and also no liquids, etc.

The manufacturer is this model https://www.bresser.com/p/bresser-researcher-bino-40-1000x-microscope-5722100

Yes, the magnification is 40x or more. This microscope offers a range of magnifications from 40x to 1000x, using different objective lenses and eyepieces.