I have 535 Contact records in my Developer account. I am finding that the following query:
SELECT Id,FirstName,Lastname FROM Contact LIMIT 205 OFFSET 190
returns 200 records from Database.query(), while this query:
SELECT Id,FirstName,Lastname FROM Contact LIMIT 199 OFFSET 190
returns 199. I suspect there is an implicit 200 maximum on the value for LIMIT, but I can't find it documented anywhere, and no error is raised when I use these higher values.