Additional confirmation found, in case all this wasn't enough:
https://web.archive.org/web/20010822...ve/arc87.shtml
Quote:
[Quote from original post: Since learning that +mana items are also subject to the level restriction and have a reduced effect at lower levels]
Actually that's not entirely accurate. You can only raise your mana with +mana items based upon the total base mana that you have. For instance, if someone has only 50 mana, and they don a +50 mana item, they do not have 100 mana. This isn't a function of the level, but of total mana. We won't let someone double their mana supply with +mana items
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