The Thorn numbers are based on rim strength. I suspect that they had a lot of rims fail and started using that criteria to try to prevent that. I do not know where Thorn got their numbers and their numbers have changed at least once. And Thorn uses the same numbers for all brands of rims, so they are generic.
My Mavic A719 rims that I bought in 2004 are the only rims I have seen that have a pressure rating on the rim, photo attached.
I have exceeded the Thorn numbers on my Salsa Gordo rims (Thorn did not sell me those rims) when I use 40mm wide Schwalbe Marathons (with Greengard) on my Sherpa, but otherwise I try to use the Thorn numbers as maximums, or in the case of my Mavic A719 use the numbers on that rim.
I keep a note on my pump for home use with the max pressures.
A gauge is the only good way to measure pressure. The gauges on small pumps are not very good, I usually assume at least a 5 psi error on those gauges. Even when I worked in a bike shop and aired up tires several times a day every day, I could never get my thumb to be "calibrated" for accurate pressure.
EDIT: I wrote the above before I saw Dan's comments.
At home my Toppeak Joe Blow pump has a good gauge on it. My Silca pump has a good gauge, but I need to use a conversion chart for it as nobody uses kg/cm^2 pressures any more. I have a Meiser Accu-Gauge which is my favorite gauge for Presta, other than the gauges on pumps. My Toppeak digital gauge is pretty good for Schrader valves, but it looses too much pressure when I try to use it on Presta so I rarely use it.