I don't know how TOms Hardware is getting above 100fps. BF1942 has a FPS limiter set at 100FPS and there is no way to change it. Are you sure you were looking at the correct game benchmark from Tom's?(Or maybe tom pulled another one of his crooked test)
I get 100fps @ 1024x768 with high detail on my 2100+ and FX5900.
I suspect Vertical synce is at play.