I believe that it remains Paul Thorburn - 1986, the penalty taken against Scotland in the Cardiff Arms Park (Original National Stadium) . The kick measured exactly 70 Yards and 8 and a half inches.
There is an other similar one here What_is_the_longest_drop_kick_ever_in_rugby
François Steyn did a 60 meters one that went far away after the posts.
Whilst this drop kick is a record this means that Steyn holds the drop goal record of 60 meters which equals 196.85 feet.
Thornburn still holds the formal record of 210 feet 8 and half inches as a placed penalty. These may take some beating.
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Probably impossible to find out. I'd have my money on Juninho Pernambucano
(who played for Olympique Lyonnais) being at the very least in the top 10.