From the knowledge base:
"Fatigue works the same way in the TOC as it does in a SimLeague with one exception: the TOC begins as if it were the 26th game of the season where each player begins having used up a prorated percentage of their available plate appearances or pitches thrown.
For instance, a hitter had 500 plate appearances during the actual season. An additional 10% is added for padding, bringing him to 550 PA.
When the TOC is started, the first game is treated as game 26 and he begins having used up 25/162 of his plate appearances, or 85 plate appearances.
Pitchers work the same way for pitch count."
So, for Ruth:
Actual PA/162 = 521
Gets 10% bonus = 573
Is assumed at start of TOC to have accumulated 25/162 of those PA in the first 25 games = 88 PA for fatigue purposes
Has 3 PA in game 26 = 91 total PA for fatigue purposes
91 PA through 26 games equates to 567 PA over 162 games. Which is 9% over his actual, not 10%, but that could be due to rounding, etc.
It is the bold text that makes TOC fatigue such a pain to manage.