Heating elements (pulled from an oven, washing machine, dryer...) are doubtless a good option to test a whole pack (100+ volts), but you would need a lot of them if you want to test a single cell.
I’ve hooked-up some 300Ah cells in parallel just to equalize them, but with copper rails instead of the thin wires and a sufficient voltage difference the pack should be able to sink some thousands amps.
Another thought: What about large electrodes (e.g. 1 sqm steel plates) instead of heating elements dipped into a (salt-)water tank? At power stations they usually feed them with AC, but for short time currents also DC should work. However one should take care of the hydrogen...