I venture to claim that this discussion is pointless unless we know specific aerodynamic properties of the rotor blades.
Take a step back for a moment and think about what "100% Nr" really means. Some aircraft 100% meas they are at their most efficient in a hover, others are more efficient at high speed. In the case of an S-76, you get more lift per shp at 100% in a hover, but the normal Nr is 107%. If I remember correctly, the D model will have variable Nr to take better advantage of varying lift-to-power requirements as well as reduce the noise signature.