Protocol overheads.
No. This is BT Business deciding how to label their tier offerings, rather than anything to do with protocol overheads more generally.
Openreach FTTP tiers are net of all protocol overheads (associated with GEM / Ethernet framing, FEC, QinQ, etc, etc.). Its the nominal peak *(net) data rate effective form the RJ45 port on the ONT.
The only "ISP" related protocol overhead - for BT and BT Business - is PPPoE which as said is far less than 9% and in reality is closer to ~1-2%.