That's an interesting one. I've actually started to more properly consider doing this throughout the REST framework codebase, and probably also introduce some supported API for mock objects and mock querysets.
There's actually very little you need to do for this...
* Querysets should be any list-like structure. If you're mocking a detail view, they'll also need to implement a `.get(...)` method.
* Some of the filter classes require the queryset to expose a `.filter(...)` or `.order_by(...)` method. If you're not testing that you probably won't need it.
Also if you've any ModelSerializers or Serializer.save() code that's under test you'd need to mock those method to prevent any actual database saves, that's probably a bit more awkward, but for many test cases you could probably avoid that (eg pass a different serializer class to the view under test)
Couple of places we do similar things in the REST framework tests:
Nothing very consistent there yet, but probably worth a look.
Hope that helps!