I don’t think how hot humans feel works at all, it’s just arbitrary
Can humans survive 100 degree heat? Yes so it doesn’t represent 100%
150 for 3rd degree burns (almost instant), does Fahrenheit go off base 150? Also no
What about cold? Well -40 requires a lot of layers, so then +40 should be pretty hot for humans right? Nope, because it’s not related to humans at all