Upgrading Items - at level 99

Hi guys, I have a question regarding item upgrading - going from 'Exceptional to Elite'. On the item notes on this website you can see the text:

"NB These are the perfect values possible for a level 99 character." - Upped Value.

Now my question is- does this mean upgrading this item at level 99 you will achieve a max roll each time?

I understand there are certain mechanics that apply to crafting and being a certain level- and I'm wondering does this apply to item upgrading.

Thanks in advance!

No, level has nothing to do in upgrading recipes.

However, the max value of items is always given on this site assuming you're level 99, as some items do have values "according to level", especially for defense or attack rating.