The fanboy in me hopes it is never beaten, but then records are there to be beaten. Ronney would feel a little too soon, but in any case realistically he's going to have to have some amazing seasons to get there.
Growing up it was always said that a 30+ goal season was not just good but amazing. I even remember an interview of Shearer himself saying no one would ever hit 30 league goals again... Only for Kevin Phillips to get there 10 months later. What Messi and Ronaldo have been doing the last few seasons certainly puts it all in perspective.