From the Eurogamer article:
So, developers get access to 8% of the reserved 10%, or 98% of the GPU performance.
Look at it this way.
Let's say the theoretical max compute is 100 units to simplify the math.
Game A is using 90% which is 90 units.
It now gains access to up to 8% more, which translates to 8 units of power.
Before it was running at up to 90 units. Now it runs at up to 98. It has gained 8 units or 8/90 = = 8.89% gain.