Others on here know more about this than I do but factors such as wind, track depth etc go into them I believe. Maybe one track has a fast surface and one tracks surface is really slow, if a horse at each track were to run the same time at the same distance the horse that ran on the slow track will get the higher #. Although Discreet Cat did get a 116 which is a very good Beyer the track was fast that day. The fact that he was in hand doesn't matter. I look at them as a tool to handicap and nothing else. You certainly shouldn't use them alone. Hopefully this helps a bit.
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