my max attainable rate is still approx 97mbit/s and the line rate is 76/20
You have had
INP applied to your line which means Interleaving
and Error Correction has been applied. The redundancy required to carry RS overheads means that the line has to carry a level of redundant data above the sync throughput speed. These overheads are what appear to cause the max attainable to be higher than the actual sync speed.
That doesnt account for the difference between sync and throughput speed though. The Error rate % seems low, so its not I assume that you wont be getting lots of CRCs which is something that could slow throughput so as Eric says its looking like something else.
One other thing to try is the http x6 v hhtpx1 test on Thinkbroadband which will produce a graph comparing the two, depending on how straight that line is, it can sometimes give an indication of where the issue may be.