https://www.mbr.co.uk/news/a-36er-carbon-hardtail-with-all-the-rollover-413926
32ers (that doesn't sound right) have, apparently, also been done.
Funny thing, I saw some wheels at an antique shop over the weekend that were 32s, or at least measured 32” across. The hubs had quite large nuts on the axles, and no guarantee that they were actually bike wheels.
@withered_preacher started
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https://www.mbr.co.uk/news/a-36er-carbon-hardtail-with-all-the-rollover-413926
32ers (that doesn't sound right) have, apparently, also been done.