When I replayed MM2 some months ago the I found was an Accurate Sword +31. Pluses are supposed to go up all the way to +64, though.
I remember finding better than +31 first time I played MM2 on the Amiga.

So I'm curious what others have found.

Can't you enchant items up to really high plus values using the enchant item spell? I think I ended up doing that for most of my equipment before tackling the super-hard optional challenges in the game.

Anyway, for found items I don't remember what the best I found was, but I think it was a Titan's Pike with an enchantment value in the 20s or 30s.

I never got the enchant item spell to work last time I played.

Titan's Pike +27. Found 3 other items 20+ (cold shield, club and a plate armor) and they all had... incompatible alignement with the classes who could wield them (grrr). The last one was a Shaman Pipe + 13, which was happily equipped by my sorceror. Never got anything >32+.

I'm refraining from using enchant item for the time being (yes I know using it can change alignemtn restrictions).

It looks like there was a limit of +31 or +32 in the DOS version, and that only the Amiga version had items in the +32 to +64 range.
Too bad there was no Amiga version of MM1 from which to import characters into MM2.