I was told that one company was setting it up to limit at 108-110 but can’t say if that was true or not.
the mod SAS was referring to took away the torque sharing and raised the limiting to 112%, with two sets of dolls eye recorders at 108% and 112%. Governing instability was a serious issue. I was in an operation that had 5 aircraft with 3 TCU configurations - Bell standard, Bell HP (TB-145) and ‘operator’ Led to an interesting argument with engineering one morning when they tried to get me to do a torque limiting check on an operator modded machine (would have been an MGB change!)