Thermal specification refers to the maximum temperature that should be reached at the geometric centre on the topside of the Integreated Heatspreader. With the exception of mobile CPUs, it has no direct relation to core temperatures. For Mobile CPUs (which have no heatspreader) it refers to the maximum core temperature before throttling occurs, and usually it will be a more round number such as 105C.
If it was just a recommendation, it would not be so precise