Like I mentioned previous thread, where is the probe and where are you reading the temp with your temp gun?
Thermostat and heat pad don't match exactly, reason due to the air around the thermostat probe. Thermostat probes are not going to only read the heat pad temp but air around it effects the probe temp.
I used to use jumpstart thermostat and it didn't match either. My heat tape was at 100~110 with thermostat set to 90 but the temp inside the tub was 90 degrees so not a problem. If you are saying that the temp inside the tub is 110, that is a problem. If it is heat pad temp, measure inside the tub and see. Also, I would get reliable thermostat. Jump start was good but I changed to herpstat and it is amazing. Even when I use herpstat, heat tape temp is little higher than thermostat due to those air factor etc but inside the tub is right on spot. You just have to adjust a little. Again, please tell us if the 110 degrees temperature is inside the tub or just heatpad itself and if heatpad, tell us the temp of the hot zone inside the tub.