Originally Posted by
Kanegasi
The base item level is 175 in the game files. The entire legendary system uses the item upgrade system that's also responsible for scaling quest rewards and BoEs to level and rare/epic/socket/stat procs. It doesn't matter if the item is 190, 210, 225, 235, or turned into a legendary, it's the same exact base 175 item just with different upgrade IDs in the full item link. This is also why the <Made by Leetcrafter> shows up on legendaries, because you still have the same item.