Kerry Wong built a 400W/100A electronic load using linear MOSFETs. He writes:
I bought a couple of IXYS linear MOSFETs (IXTK90N25L2) a while ago to test their capabilities when used as electronic load, and the result was quite impressive. So I decided to build another electronic load using both MOSFETs. As you can see in the video towards the end, this electronic load can sink more than 100 Amps of current while dissipating more than 400W continuously and can withstand more than 1kW of power dissipation in pulsed operation mode.
A 400W (1kW Peak) 100A Electronic Load Using Linear MOSFETs – [Link]