Agreed! We have the level 100 tent and access to all the ingredients we need, but the recipes just don't work, which I imagine means they haven't been added to the game.
If I'm not mistaken, the only items we can't build due to non-availability of ingredients are the slingshots on levels 83-86 since they require items (compass, parachute, banana peel and badge) that are dropped by monsters on levels 105-108, and are not included in the tent.
Level 99 kit on a level 100 character does seem to have a rather unsettling asymmetry, doesn't it?
Sandy