This is due to the planner following GS3 logic when it comes to skill ranks (108 ranks is 2 * 54. 53 levels + level 0). GS4 lets you "train ahead" a level in skills, hence why you can have 4 ranks in a 2x skill at level 0 instead of just 2 ranks but you will only have 202 ranks at level 100. I recently fixed a TP bug dealing with this so I think in the next build I'll try to get it to do the train ahead thing the game does.