That said, 110% of Vne is tested for every certified aircraft. It is something I have to do during every test program - very carefully!
The Vne marking on the ASI is set so that the "true" Vne is higher than the "indicated" Vne, except at the service ceiling, as said above.
But shouldn't that mean that a Vne+10% test should be done either at the service ceiling (using the ASI Vne+10%) or at a lower altitude, but then for a re-calculated TAS Vne, which is higher than the IAS Vne?
4400' doesn't seem like the service ceiling of the C172 at all...
(Am I making sense?)