It's OK if the position is impossible to reach as long as it's (forward-rules wise) legal, like a board with nothing but 2 kings and queens.
ACCEPTED]
This must be the maximum for an illegal position (adapted from David's attempt):
[Title "_David_, v. NDE: White to move and win"]
[FEN "qqqqqqqq/qkqQqqqq/qqqQqqqq/qQQQqqqq/qqqqQqqq/qqqqqqqq/qqqqqqQQ/qqqqqqQK w - - 0 1"]
1. Qd5xc6#
After any other move White gets mated after running out of Queens.
There's no reason you can't have all the material on the board with all pawns promoted to queens, for maximum material.
For example: White to move, mate in 1, everything but the mating move loses.
[fen "3BN2k/5B1b/4N3/qq1q4/qqq1qn2/QQR2qbq/QRQrr1n1/QQQQ1QK1 w - - 0 1"]
Or, for a little more complexity: Here every White piece except the wrong-colored bishop can give check, but there's only one solution:
[fen "1B1NbRqk/4n2q/Q7/1qqq3R/1qQ1q2N/QQ1qr2q/Q1QQr1Bb/1QQ2n1K w - - 0 1"]
White: queens on g1, g2 and h2. King on h1 Black: bishops on g3 and h4, king on g4 and a queen on all the remaining squares of the board but h3.
White to move and mate in 1 [1]
[1] https://lichess.org/analysis/qqqqqqqq/qqqqqqqq/qqqqqqqq/qqqqqqqq/qqqqqqkb/qqqqqqb1/qqqqqqQQ/qqqqqqQK_w_-_-_0_1?color=white