Well, if you fight two Ragoras with Triple AP you'll get 240, but if you throw Overdrive=AP into the mix it can get really complicated.
My maths aren't exact as I had to do some rounding, but if you have Ally Overdrive mode and a weapon with Triple AP, Triple Overdrive and Overdrive=AP equipped on the character getting the AP, as well as having had Rikku's Hot Spurs and Eccentrik mix effects both cast on the player getting the AP before they act, as well as guarding for 11 turns before taking out the Ragora's on the twelfth, you can get something in the region of 114468 AP.
I'm pretty sure I've taken most of the important factors into account, but as I had to do quite a bit of rounding it won't be 100% accurate, sorry.
Better than nothing though