Hi
1) In the picture here below I would like to know where this table come from
This is the detailed results table from the code checking verification.
and also the value of SigMz=157MPa
The maximal value of von Mises stress is obtained in the point A

For the outer corner:
SigN = N/Ax = 14804/16544 = 0.89 MPa
SigMz = Mz/Wel,z = 256866000/1636455 = 156,96 MPa
SigMy = My/Wy = 17328500/3174514.35 = 5,46 MPa
For the point A stress from MZ:
Sig_Mz = 156,96*242/250 = 151,9 MPa
Tau,y = 127,43 MPa (from Qy)
Tau,ty = 43,93 MPa (from torsional moment)
SIG =sqrt( (SigN + SigMy + Sig_Mz)^2 + 3*(Tauy +Tauty)^2) = sqrt(158,25^2 + 3*171,31^2) = 336,28 MPa
2) The Von Mises stress from finite element calculation is 309MPa and the yield stress is 355MPa so the ratio corresponds to 0.87. I would like to understand where come from the ratio 0.97 that you mentionned on the picture here above.
SIG/fy = 336,28/355 = 0,947 (I'm sorry for the 0.97 typo error)
The steel design module assumes the average value of Tauy

and constant value of stress from torsion which is also the simplified approach:

3) So If I could do a synthesis, the section of the beam 166 should be changed to be consistent with Eurocode but It is also accepted with FE calculation (as Von mises stress is lower than yield stress). It should be clearly mentionned (or explained with tutorial) that it could be have some differences between the both calculations and advise the engineers in the selection of results.
I hope that now you have all required information to decide which way to go.
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Artur Kosakowski