Generally it’s just various design parameters. Until the newest (and not-yet-built) Columbia-class, boats are all steam propulsion, and you can hit various pressure limits for components without maxing the reactor out. That said, yes, with nominal conditions generally All Ahead Flank will have the reactor output at 100%. All Back Emergency usually hits some other limit first.
Columbia-class is electric drive, which is absolutely wild to me. Those are monstrous motors.
Source: I ran a reactor on a Virginia-class (not USS Virginia, the subject of the article, but in the same class).