Found some additional correlating evidence that the +mana item cap SHOULD scale with level. The below interview was from Gordon:
https://web.archive.org/web/20010822...ve/arc96.shtml
Quote:
More on +Mana Topic
Well I was able to track down some additional information that I don't mind distributing. The benefit of +mana items is scaled to reduce the impact of twinking in certain circumstances. I can't give you the formula, but I can say that if you load up your level 1 guy with +300 in mana items, he doesn't have 300 more mana.
The benefit that you can receive from a +mana item is based upon your total natural mana.
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There is a broken link to the original topic, but his reply is pretty definitive.