It's quite difficult to beat a contact print. However, depending somewhat on the scanning, one's abilities, etc. it is likely that you can "recover" more using a high end scanner than you can in the darkroom with an enlarger. I think 95% is a little optimistic, considering one is going thru another lens, projecting onto darkroom paper with limited dynamic range, etc. But that's just semantics.
As Moopheus suggested, more clarification is necessary to answer you with a number. If I understand your intent, however, would I be correct in saying you want to know if the digital scanning and printing of a neg can be "as good" as what one can see in a darkroom? If so, the answer is an unqualified yes.
However, then you have to decide what your aesthetic is, whether you like prints made by digital means or not. Try and find an expert printer and take a look... They range all over the map, depending on all sorts of things. Finally, there are plenty of folks who really like darkroom prints and see no need of change. I'm not one of them but their views are just as valid. It's personal preference.
Lenny
EigerStudios