I don't think that any suitable research has been done since the research that is stated in Post War Building Studies No 29 was considered, to show that any more people can get through an exit until the width allows people to exit side by side. Once we can physically get two people side by side through an exit there is going to be a sudden jump in the exit capacity around the 1000-1100mm mark. (Some research into widths etc has actually been done, but it tends to point towards less p.p.m than the standard 40, so fire engineers etc are not that quick to quote it. Pauls, Nelson & Mowrer are names that jump to mind regarding this.)
I am not saying that 110 persons should be a fixed limit, it should be subject to variations just like anything else is, but consider the following:
A room with 2 x 1045mm (just to be awkward) doors, one at each end
ADB allows 110, BS9999 allows about 433 in the room with the best case, i.e. absolute minimum width per person
This exit will generally only allow single file escape
Taking 40ppm as standard flow gives about 11 minutes evacuation time if we lose one exit.
Now imagine a little box that you can fit these 433 people in, with a roof high enough to warrant the door width that is to be applied. Using the standard equations, light a growing fire in it and see the conditions at the 11 minute mark. I don't think it would be classed as 'conducive to the long-term health goals' of any persons involved.
Now remember that this has not taken into account that once a considerable queue forms at the exit this 'flow' can break down. (There is plenty of case history of insufficient exit capacity, or too many people arriving at the same exit.) There has been quite a bit of research on this, and Fruin's levels of service gives a good indication of the possibilities. The research is often based towards the movement of crowds, and not specifically escape for fire.
BS9999 regularly creates these queues, without (IMO) considering the actual impact that these queues can have on exit capacity.