A Heavenly King Tier powerhouse was not just someone whose heavenly cultivation base had reached an extremely terrifying level. Similarly, the Spiritual and Soul Energy of the Heavenly King Tier powerhouses must have already reached a level that enables them to make Consolidated Equipment Scrolls.
Even then, the body of a God Tier Master would generally not be very strong as the Spiritual Energy and Soul Energy consumption during the production of God Tier Consolidated Equipment Scrolls was too high.