One can make such item himself from Damage Atribute spell. However the number is showing red, it's actually lowered and might be restored, so i doubt if it counts. Most probably the game will remember what the attribute should be and wouldn't raise it above that (otherwise after restoring it'd jump over 100). There is a special case when the game allows the growth of two attributes far abowe 100 (somebody might guess, when

), so it might even work, however i doubt very much.
Hasn't anybody really run into limits? It requires very much patience, though, that's not for modern people

Regarding all 100 in maj./min. it seems obvious - no more levels, there's nothing what might trigger them.