People actually craft in ZS? And destructives no less? To answer your question: The one I can think of off hand is the kamikaze car. It has an attack rating of 120. I believe you can craft it once you open up Japan. For 500 billion you get to add a miniscule boost to your attack.
The place to ask is.......... http://forums.kanoapps.com/showthread.php?8277-Have-a-Question-Ask-a-Game-Guru!&p=71370#post71370 Crafting at my level is pointless so I can't answer your question..
UN Subjugation 100 Attack 0 Defense Quantity Crafted : x1 Destructive Items required : 2x Emperor's Hat, 1x Destructive Part, 1x UN Ferret. Unlocks at : Level 465 India, Cost : $350,000,000
