This hand is heads up at final table of $33 20K guaranteed at ACR

Hero (BB): 41.59 BB
SB: 18.34 BB (VPIP: 32.26, PFR: 23.13, 3Bet Preflop: 6.00, Hands: 165)

2 players post ante of 0.1 BB, SB posts SB 0.5 BB, Hero posts BB 1 BB

Pre Flop: (pot: 1.7 BB) Hero has Kh 7d
SB calls 0.5 BB, Hero raises to 2.5 BB, SB raises to 18.24 BB and is all-in, Hero???

Villain recently had a 2-1 chip advantage but doubled me up so I suspect he could be tilting slightly.

If I am doing the math correctly I need 43% equity against his range for this call to be profitable.

I ran some simulations and against the top 20% of holdings I am about 33%. If you add in low pocket pairs and some broadway hands I still only get to about 35%. Given the math it looks like a fold but since I have the chance to stack him and win the tournament does a call make sense? Even if I lose I still have over 20BB to continue. Should I be taking the shot to win the tournament here since the chips I'm calling with are less valuable than the chips he is shoving with?

This isn't really that close to a call. Unless he has some kind of bounty or a really good edge on you then you should call with chip ev in mind.

Call only if you have a skill disadvantage.