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He should not have done that [Last Place Comics]
(sh.itjust.works)
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It's an interesting thought but you gotta admit it would be silly to have a boss in a game that you absolutely cannot beat. Like your character just gives in to madness/despair as soon as you encounter the boss.
Now maybe if you had a dark souls boss fight while a different big unimaginable entity tries to catch up with you might be interesting. But that also might just be a countdown timer on the boss fight which could be lame if not done well.
No 'bosses' but things like Outlast did great at 'you can't fight it'