User blog comment:Jimeee/Skyrim 1.9 beta update adds Legendary difficulty and raises level cap (Updated Apr 8th)/@comment-76.184.77.13-20130305222420/@comment-99.255.63.58-20130305225811

At level 100, skills reset, but your character level does not, allowing the skill level to regenerate and contribute to a higher character level that potentially goes beyond the level 81 cap. I think. I'm not quite sure exactly how it would work.