For some reason, at least on my setup, in gpp cpu usage will go from ~25% to ~100% when I set com_maxfps above 100.
I have no idea why actually, just tested it right now (in the menus).
Edit: I did some more testing on UTCS:
FPS - CPU utilization (for one core)
60: 11%
70: 12%
80: 17%
90: 45%
91: 98%
333: 97%
The fps is stable all the time.