I rest at 98% for most of the season. But when it gets late in the season and I'm fighting for wins, I will disregard the fatigue and push my guys as hard as I need to to get that playoff spot. Exactly when I make that call (i/.e. game 130, game 140, game 150, etc.) is variable.
I'd rather make the playoffs with fatigued (and possible injured) players, than miss the playoffs with a fully rested roster.