You already answered your own question. The manufacturer always has the final say in any specification issues.
A quick internet search on Gigabyte website for "supported CPU" for rev. 1.0 board shows very clearly support for 95W maximum CPU power
requirements. (note: the search led me to the same gigabyte website page you referenced
Rev 2.x boards extend support up to 125W CPUs
This is probably the reason why...
The power rating does NOT just apply to heat generation that is handled by the CPU heatsink. It also applies to how much CPU power the circuitry (voltage regulators, sockets, "lands", resistors, etc) on the motherboard can handle without damage or reduced performance. The "Rev 2.x" board designs likely increased the power handling capacity of some of the "lands" and/or the components that support powering the CPU.
Motherboard "Land" analogy: you can't light a 100W light bulb that requires using an 20gauge wire by instead using a 32gauge wire. The 32gauge wire will vaporize and/or melt, (note: the higher the gauge number, the thinner the wire). Just like you can't use a 1/4-Watt resistor/chip where a 10-Watt resistor/chip is required. The 1/4-W resistor/chip will not be able to handle the power and will likely literally explode if forced to try to handle 10W of power.
Voltage Regulator analogy:
you can't run a printer that requires a 3 Amp output power adapter by using a 1 Amp power adapter. The internal circuitry of the 1 Amp adapter will either be destroyed or its output voltage will decrease to the point where the printer will not operate.