Equipment above theoretical max?

A perfect Timeless claw has about 116 atk... it's just very very very unlikely you'd ever get one. Forging items drop from Pink Been, you'd need to get in the top 2% of random stats multiple times...

You could still hit triple digits with the Reverse Lampion because thats what he was asking. Plus all you need is the default damage increase over the sleve, item level ups would just be icing on the cake.