Oh, KH has to be evaluated again on this? Oh well
27 layer stuff came from
here (note that while it was proposed as ResNeg layers, it was accepted as just normal layers intead, with only the zero card falling as ResNeg), it doesn't just make up numbers from random scaling, but rather a number having inherent priority higher than a lower one for the purposes of a given ability.
Also, may as well bring up Xenoblade to be added to the OP as something to evaluate as I was told off-site they apparently may have up to infinite layers of intangibility or so, I'm personally unsure for the stuff behind it, but evaluating it for sure wouldn't hurt.