100% is only possible if all the moves are book moves as far as I know. A 'Best Move' after that would give 99.7% or so. Not sure how 'Brilliant' moves enter into the calculation though. There have been speculative threads on how the accuracy formula is calculated, but nothing concrete that I could find.
99 percent accuracy vs 93.8

@ryanovster
Simple answer: no, not really.
100% accuracy would be all the best computer moves and no mistakes. However, chess has not been solved, so even the greatest computer cannot be absolutely sure of the accuracy. Of course, if you have a book game that's just a draw theoretically, like 15 moves of preparation or so, that could definitely be a 100% game just because no mistakes were made.
@K_Simonson
I just won a game with 99 percent accuracy and my opponent played at 93.8 only blunder all game was him allowing me to pin his rook in the corner. Never had a game go beyond 20 moves before that my opponent and myself both had over 90 percent. has anyone ever got 100 percent accuracy?