It does not state you can pull more than the limit. IT WON'T HAVE IT.
Since the engine is derated, it will produce TOP at lower altitudes even with full heat.
It suggests it will 'have it' at lower altitudes - evident by the fact that before you start the engine the MAP is reading about 30" at sea level, and so full throttle should be somewhere close to this (some 3.5" above the MTOP) but the derating of the engine and torque through the drive train is the limiting factor until the altitude at which full throttle will be less than this torque/power limit... I interpret as saying if the max MAP is 24.5 then in practice the max power allowable with C/heat is 26", which at lower altitudes is safely available, but caution at higher altitudes...