I'm not a fan of that approach at all. Just because the scale goes to 99, doesn't mean you have to give the best players 99 ratings.
Take the ratings in FIFA for example, the highest speed and acceleration rating in FIFA 11 is a 94. A recent study from University of Coruna in Spain concluded that Christiano Ronaldo and Lionel Messi are among the fastest soccer players of all time, yet neither have better than a 94 rating in either acceleration (Messi) or speed (Ronaldo) in FIFA 11. For the record, they both play fast in the game.