The client has the base stat caps hard coded, ie things cap at 280 at 65 normally etc. Through AAs and spell effects you can increase them from the base. Of course that's just for the client to see the effects.
The server also calculates stat caps it self, which is why when the server doesn't have a stat cap aa implemented it causes weird stuff with hp/mana. You can set the stat caps to anything server side but it may not match up to the client.
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