There you had your answer.
A concrete Example:
A Player has (for example) a Quality of 99% (64). A Manager two Levels above you sees the same Player as 99% (74). So fór him the Players Quality is higher by 10 Points.
When the Player is sold to the Manger two Levels above you, the Quality is fixed at 99% (74)! So then his relative skills look like 139 % to you. Ist quite logically when you understand that the Quality of Players on the TM is relative to the bidders level...