Is there such a thing as having too many MOA in a scope base or any issues associated with it? I recently replaced my 20MOA base with a 40MOA base and rezeroed. Now looking through the Kahles it seems kinda off and I can't seem to figure it out. I don't have any experience with anything beyond 20MOA bases.
Since looking through an optic at any kind of a major angle induces parallax and the light passing through an optic can't really enter your eyeball straight if the scope is angled significantly and you can't/won't align your eyeball with the ocular lens, yes its possible to have "too much MOA" under an optic. Elevation adjustments within the scope change the "apparent location" of the image while your eye stays put. MOA bases actually angle the optic relative to your eye and you have to get your eyeball back in line with the light path to make things look "right".
If you look at the products made/sold by longtime gun/optics manufacturers you'll typically find they max out MOA at 15-25 MOA and the mount/rail is going to "use up" a fair amount of that just in zeroing the optic at the relatively short ranges shooters of the tactical variety seem to be determined to zero at and the angle will come close to bottoming out most optics when zeroed at those ranges or at least will move the elevation "down" to around its maximum before windage adjustment really begins to be limited.
Its also worth mentioning that the "MOA" of a rail/mount isn't "fixed" and is relative to the height of the scope centerline or "sight height" above bore centerline so the rifle, caliber (bore diameter), other mount(s) and the size of the scope tube affect how much actual "MOA" a given "angle" will produce. The "15 MOA" rail on my AR-50A1 has noticeably more "angle" as does any scope mounted on it using "level" mounts than does the Nikon 223 XLR "20 MOA" one-piece mount I've had on an AR15 and now have on my LR308. The "sight height" with the latter is WAY lower and therefore far less "angle" is needed to create "20 MOA" of "elevation change" with it than with the super-tall "15 MOA" rail on my .50.
Barrel length, "zero distance" etc also change how much "MOA" a given angle produces/gives and the higher the mount the more "MOA" you'll use "zeroing" at short-range like 100 yards. That may seem like a good thing but since you're always giving up SOME "MOA" using a scope because its centerline is well above the bore centerline, a "high MOA" mount/rail can easily put your elevation adjustment so far "down" at 100 yards you're into "windage bind" territory and may have to dial in more "windage" just to force the scope to "zero" at that point so when you "dial up" for longer distance, your windage "moves" all by itself.
The other situation that's possible with a high rail/angle and short "zero distance" is that error in the alignment of the scope "vertical centerline" with the bore vertical centerline is minimized and less adjustment of windage is needed to compensate for it at "close range" leading to major "error" at longer ranges since ANY error in that alignment is "too much" and windage error affects elevation error for the same reason "cant" does. A scope should shoot "dead enter" horizontally when properly bore-sighted and if you have to make windage adjustments at close range just to get "zeroed" there's an issue with at least one part of your "system". Eye relief on scopes exists to ensure that the shooter is able to "center" his or her eyeball behind and with the scope centerline to maximize "sight radius".
The first step in mounting any scope and one hardly ever mentioned in "how-to" videos/posts/articles is to center the adjustments of both elevation an windage by "counting clicks" from "maxxed out" up/down and left/right to the other extreme, dividing by two and moving the adjustments the resulting number of "clicks" from one extreme or the other. A good "test" is to do an "old-fashioned" boresighting and "center" the adjustments from BOTH extremes and compare where the reticle ends up doing both.
If the scope is "centered" and the target being actually "boresighted" looking through the bore isn't centered in the scope and/or the reticle isn't horizontally centered on the target with the target centered in the bore, you've got problems. And since a good old-fashioned boresighting is done at 25-30 yards or so, just think how far "off" any deviation from center is at multiples of that distance. For "long-range shooting" I'd be more interested in and put more importance on a "wide target test" than a "tall target test".