It was not a magical number, it is just the result of the way the SG scale is celebrated. A 50 point decrease on the hydrometer, say going from 1.050 to 1.000 yields about 6.55% alcohol. So if you divide the 655 by 50 you get 1.31 or 131 when adjusted for the decimal places. They could have made the scale on the hydrometer be whatever they wanted it to be which would have changed the 131 factor also.