100% = You bought the weapon at TT (no extra markup).
Breer m2a has a maximum TT value of 39 PED. It's often sold at max TT for 44 PED total or TT+6 or 113% (TT+13%).
Quote:
Korss H400 + A106, 200%............3.99 dmg/pec
Korss H400 + A106, 200% tt=40...3.96 dmg/pec
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If an item is at a lower value but you still pay the same %, you will not get the same stats in the end.
Here The full TT Korss H400 (177 PED) is compared to same just with a 40 PED value. An (L) gun is useless at 3% of the maximum TT value so you're actually paying extra markup for that part you can't use (still, you get the 3% back when you TT it so you only loose the markup on the 3% (paying 200% for a Korss H400 and you loose 5.3 PED) - I can't tell if Jimmy included that or not, but he should have

).
I think I actually managed to confuse myself a bit there, I hope it all makes sense..