We've previously mentioned the fine work of the Scottish brewery BrewDog, which sells the world's strongest beer at 32% alcohol content. The German brewery Schorschbrau responded by releasing Schorschbock, which is 40% alcohol.
This challenge lit the patriotic fires beneath the people at BrewDog, who created a beer named "Sink the Bismark!" for the expressed purpose of taking down their German rival. It is 41% alcohol, and the name refers to enormous German battleship sunk in 1941 by the British Royal Navy.
http://www.theregister.co.uk/2010/02/16/sink_the_bismark/ via Ace of Spades HQ | Official Website | Photo: US Navy
This is just geekdom taken much too far. Whatever the field of human endeavor there is always a geek who will take it too far.
Really though, is it still beer? Sounds more like an extract. I guess it's beer if you want it to be.
You have to process it past the point where the liquid is beer.
If the alcohol goes past about 12%, the yeast dies. You have to have a second or third fermentation by adding sugar and a different kind of yeast and then it's more properly called barley wine.
Go any farther than that, and you probably are using distilled spirits and just adding it to your beer or barley wine and then you've got just plain liquor.