What is the largest possible Goomba Tower?

According to the Mario Wiki, the maximum number of Goombas in a tower in Super Mario Odessey is 30 according to this quote.

The maximum number of Goombas there can be in a Goomba Tower is 30. This can be done in the Darker Side, in the area with the Yoofoe.

A hard limit of 200 Goombas has been found. The Switch will crash if any more Goombas are added. Note that this number cannot be achieved in game and a special way was used to create this tower. Legitimately, the limit of 30 in redaddple8787's answer is the maximum possible without involving any cheat.