No, it's based on the car's indicated 100% and 0%. If the battery management system didn't prevent the user from using the top and bottom ~5% then there would be a lot more failing battery packs!
No it doesn't, because the BMS won't let you charge to more than 100% indicated charge. So at an indicated 100% SOC there will be no regen available. That's another reason why I like single pedal driving, because the response to backing off the accelerator pedal is always the same - if less regen is available then it uses the brakes to give the same consistent level of retardation. Hence on page 575 of the Owner's Manual (in the Maximum Charge Setting section) it states:it also means that you can have regen available even when the car indicates 100% charge.
"If the charge station is located up on a hill, you do not need to fully charge the vehicle at the station. This is because additional electrical energy can be stored in the High Voltage battery as the motor acts an electric generator while going down a hill", i.e if you do charge to 100% then you won't be able to take advantage of regenerative braking when driving away downhill.
The Nissan LEAF (once again) did it better in that it's console display would show how much regen was available, and it clearly was none at 100% SOC and gradually increased as the SOC went down. Full regen wasn't avalable until around 80% SOC, if I recall correctly. (It would also show less than max regen available during cold weather - charging too fast when the battery is cold can also damage the battery, and max regen in the LEAF was 30kW.)