Funny task. I think I'm still pretty far from the maximum, but here is a suggestion with
23 men:
[Event "?"]
[title "Challenge 3, 23 units"]
[FEN "NRN1k1bn/QRKpPp2/PPpP1Pp1/2P3Pp/7P/8/7B/8 w - - 0 1"]
With black to move, an almost-dishonest trick to reach 25:
[title "Challenge 3, BTM, 25 units"]
[FEN "BRN1Nkbn/QRKpPp2/PPpP1Pp1/2P3Pp/7P/8/1r6/B7 b - - 0 1"]
27 with promoted units:
[title "Challenge 3, Check, 27 unit, including promoted"]
[FEN "QNBk1bnr/RBpPpKbr/PpP1Pp1p/1P3P1q/6P1/8/1R6/b7 w - - 0 1"]
explanation: This is a dead draw because after the forced moves 1.gxh5 Bxb2, White could only play his king back and forth on f7 and g6 while Black's bishop explores the bottom half of the board. wRb2 could be replaced by a wB or a wN (or a wQ with obvious adjustment of the nature of the upper-left-corner stranded pieces), or even by a fourth bB while preserving legality. This is so many "degrees of freedom" that I strongly feel that 27 is not the maximum, and someone will soon come up with (at least) 28...
edit: indeed, Laska just scored a pretty 28 (or even 2930 with "the trick").