Edit: Replied without noticing there's a Page 2 of this thread.
He's telling hinxx that load is not a percentage of possible engine output.
If I'm not mistaken, load is a product of a couple of calculations, but essentially represents cylinder filling percentage. 100% would be the maximum amount of air (charge) that would be contained by the cylinder at normal atmospheric pressure. In a forced induction application, you're compressing more air into the cylinder, and this is where the additional percentage comes in.
As an example, 200% would be twice the amount of metered air than would be allowed at normal atmospheric pressure.
Please correct me if I'm wrong, but this is how I've understood it.