I have come to the conclusion they are all shady about the efficiency % except Champ who uses the 98.7% efficiency point, the statistical limit of the test.
From the Fram paper that was published in 2003 you get this idea from.
"End-users should also be wary of numbers games they can also be played
with B ratios. B ratios higher than 75 indicate little additional improvement in
filtering efficiency. Furthermore, the test procedure to develop the B ratio is valid only for B value up to 75. For B ratios of 75 and higher, there are not
enough particles in downstream liquid samples to make counting them
statistically significant."
The accuracy of the test depends on the test methods and equipment. The test methods and equipment has improved since 2003, so accurately measuring a beta ratio better than 75 is most likely possible today. Feetgaurd and others who make very high efficiency filters routinely show filters with beta ratios measured well above 75.