If one side captures everything and promotes all pawns (including the opponent's re-placed pawns) to a queen, it is possible to achieve 206 points of material difference 18 queens, 4 rooks/knights/4 bishops).
Here is an example solution.
[FEN "8/4k3/8/8/RNBQ1BNR/RNBQKBNR/QQQQQQQQ/QQQQQQQQ b - - 36 137"]
What is the theoretical minimum amount of moves for achieving this material difference, and how would one implement it?