Over Provisioning is not reported space. Think of it as you buy a 1Tb ssd, but in reality it's a 1.1Tb ssd. That 10% doesn't exist for all practical purposes.
What it does is if a key goes bad, burns out, fails to hold voltage, it's address is checked and one of the keys in the over provision takes its place. So you'll remain at 100% healthy until all the keys in the over provision are used up. That's when you get to 99% on down.
The ssd itself is 1Tb. That's what it has available. After that comes stuff you aren't allowed to access like the boot, MBR, GPT info etc. After OS install comes more stuff you can't access like hardware reserved and hibernation. Leaving you closer to 931Gb. Unless you change the rules.
Hardware reserved can be mitigated if you have no igpu, Hibernation (75% of ram size) can be disabled. Those 2 alone are responsible for 10-20Gb easily on modern systems, portioned space for no apparent reason other than the OS wants it.
Drive space allocation depends on the drive. Many older, smaller drives, like 120Gb etc needed 10% minimum, just for the windows swap file use or suffered extreme lag. With 1Tb drives, you still need 20Gb (±) for that file alone, but a full 10% 100Gb isn't totally necessary. For normal use, 5% will suffice. For super-users, those dealing with uber large files, 10% would be better advised. That changes again if using a 2Tb ssd etc.