For the combat stats, the # represents a percentage chance of hitting or evading hits, and 95% is the maximum chance to hit (or of being hit) that anyone can have. Also, I think resolve represents the percentage chance of switching to a more positive or negative morale state at each morale check. For the most part, it’s therefore pointless to try to take most stats over 95. On the other hand, being stuck in swamps or nets (or receiving injuries) can diminish some combat stats significantly, so that a base # above 100 would then be useful. Also, the Rally the Troops skill has a % chance to succeed that starts with half of the user’s resolve, so that over 100 would be useful for that.
Obviously, hit points and max fatigue and initiative don’t represent percentages, and more is better.