To your question I pose a counter-interrogative, what is the most powerful attacking piece?
Who is THE Master of the Queen Exchange Sacrifice?

Yeah, you've all been funny so far, but aren't you gonna choose a player of your preference and show an illustrative game featuring a Queen Exchange sac?
By the unofficial verdict of the chess world, Tigran Petrosian is THE Master of Exchange Sacrifice...
When he was asked what his favourite chess piece was, he replied: "A Rook, because I can sacrifice it for a minor piece". One of the greatest positional players of all time, if not the greatest one.
Still, these Exchange sacrifices appear quite often in games, I reckon. But every once in a while a player gets a chance to sacrifice a Queen (!) for usually two or three pieces in total (that's material usually worth 7-10 pawns), and often gets a good compensation, leading to some quite interesting and enterprising play, and often the queenless player would win this beautiful game!
Many players are quite famous for their games with these "sham-sacs", starting from Alexander McDonnell (!), followed by Emanuel Lasker, David Bronstein (look up his Queen sac in the opening phase of the KID Saemisch, for example! (first played against Boris Spassky!)), Mikhail Tal, Rashid Nezhmetdinov, Vassily Smyslov (at least in one famous game vs Botvinnik!), Robert Fischer (at least in the "Game of the Century"!), Garry Kasparov, and last, but by NO means whatsoever least, Vassily Ivanchuk!
Also, it's peculiar how many of these sacrifices were only played by Black in the King's Indian Defence! That's one of the things that has attracted me to the KID the most.
I should also probably note that the sacrifice of the Queen for a pair of Rooks is rather a trade, since two Rooks are worth at least a Queen in relative material value, and are better than it in many positions! I'd say these positions are mainly technical in nature, but nevertheless. So, for the main question, I wouldn't include this case in the search criteria.
Now the choice remains to you. Among these chessplayers, who do you think can be rightfully called THE Master of the Queen Exchange Sacrifice? Perhaps even someone not included on the list above? Illustrative games? Anything? Fire away!