Various OSes use different ways to calculate such load numbers. Some factor in kernel time, some not.
(e.g. a BSD system's load number is typically higher than an equivalent linux system. And that is not technical, just a result of how "load" is calculated).
I wouldn't try to take decisions on such value at all, but if I had to, I wouldn't hardcode the values if I were you, for the above reasons.
Also the meaning varies. Windows puts all CPU power (all cpus and cores combined) at 100%, while *nix loads take 100% as the CPU processing of one core.