Just playing the devil's advocate, have a look at the Intel specs:
E4400 L2 Stepping &
E4400 M0 Stepping
The thermal specs are 61.4c for the L2 & 73.3c for the M0. AFAIK, they didn't change how they came up with the thermal spec (very simplified, an external temperature probe on the IHS). How could the TjunctionMax go DOWN while the thermal spec went UP?
That's what is leading me to believe that they still have a 100c TjunctionMax. Now, whether 15c needs to be added to CoreTemp (and every other temp monitoring prog in existence apparently) is a question I can't answer.