Ok...lol just did this fight using lev 70 Sam gear and didn't buy anything special....
10x hi potions never used 1...
Icarus wing, unused
2x pear au lait, used 1
hyper potion, unused
blink band, unused
meat chiefkabob, used
.... As soon as i entered the burning circle, I meditated. Waited until it reset. Ate the chiefkabob and used one of the pear au laits. Went into attack mode and used Seigan and Third Eye, approched Maat. Used Tachi:Yukikazi, then 2 hour -> Tachi:Gekko. Tried to use Meditate but Maat had stunned me. Tachi:Yukikazi + Tachi:Gekko -> Fragmentation. Maat gave up... 103 HP left... Total time was 4 minutes 6 seconds... so if you discount the time waiting for meditate the fight was 1 minute and 6 seconds long (it would have beat the Siren record for SAM)