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I did it today, i broke my own record of gyms owned at a time.
previously it was 27 gyms, back in september when gym prestiging was hella easy and the xp for taking down gyms was not adjusted yet.
i had 21 gyms this morning when i woke up, didnt lose one over night. i took 6 gyms by car today at noon (was driving for 2 hours), and then in the afternoon/evening i went by bike for another 4 hours and took over another 9 gyms which were more or less nearby. those 9 gyms are all level 2 though and i wouldnt normally take them over if i werent going for the gym record. the rest is mostly at level 10. so i'll probably lose around 15 gyms during the next week.
Nonetheless, I got to 36 (!) gyms today. And i've never heard of another player who got this much by playing legit (not spoofing or second account bs).