The RPM corresponding to 100% is rather arbitrarily chosen. At one point in the design process, for one particular model/generation of that engine it probably was the maximum RPM to run the engine at during normal operations and thus, they labelled it 100% RPM.
Then, things changed. The engine got better turbine cooling, things were tested and found to be able to take more than the initial calculations showed or whatever. Thus, the maximum usable RPM increased. Now, the maximum RPM is higher than what you decided to call 100% earlier on.
Easiest way out is allowing >100% RPM. Think of it as "104% of a given reference RPM" rather than "104% of what this particular engine is capable of".
Could just as well be a simple number, but 26,470 RPM is a bit harder to remember and verify than 104%.
Cheers,
Fred