For the record, I never said I was "ok" with 105c... but the fact of the matter is that these ultra thin designed are pushing the thermal specs of modern CPU/GPUs. A lot of people have similar concerns with notebooks like the 2014 Razer blade or MSI GS60 Ghost pro. While these don't get QUITE as hot [we're talking 95-98c] it seems most modern high performance designs are sacrificing straight line extended performance for a thinner form factor. GPU manufacturers KNOW this, and they're working as hard as they can to boost performance while scaling back power consumption/heat. The Nvidia 900m series is a good recent example of this.
In the meantime, however, these same GPU manufacturers have torture tested these chips. They KNOW what temperatures said chip can handle without suffering severe degradation or failure, and have provided these numbers [and probably the test results as well] to Apple. In this case, from the data provided, it looks like 105c is what I would call "max safe", or what the hardware level instruction is set to NOT go over.
The one thing I haven't seen mentioned yet, [and I may have just missed it] Has anyone installed SMC fan control, cranked the fan up prior to launching [insert demanding game name here] and seen what if any difference it makes? For those running Boot Camp and are unfamiliar, if you set your fan profile and do a restart [not a hard shutdown] it SHOULD keep the fan profile active (at least it USED to, I haven't messed with it since 2011 or so]
I'd be interested to see if it would prevent or strongly delay the inevitable heat soak.