The record of values above 1.0 after resampling and reprojection pf beamdimap format of Sentinel 2 images

Here also you could find an example,

Also here you could find something to reason your issue,

https://www.usgs.gov/land-resources/nli/landsat/landsat-surface-reflectance?qt-science_support_page_related_con=0#qt-science_support_page_related_con

Concerning the equation I mentioned above to you, it means simply, By dividing by 255, the 0-255 range can be described with a 0.0-1.0 range where 0.0 means 0 (0x00) and 1.0 means 255

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