[Tomgs]

The AI is probably using divide points equaly since that is the default so extra points will be thrown away every turn that one project or more in the queue takes less points than its share. It may be more efficient in some cases with long reasearch time projects to have them at 100% because of this. However most of the time it isn't generating a lot of research points anyway, unless it has a high bonus, untill the late game so most of the time you won't see much of a difference.