The definition of this category is to get everything that shows up in your pause menu.
Regarding the name:
100% = 37 cards + 10 health upgrades + 4 brooms + 3 large keys = 54 items.
148% = 54 items + 11 more cards + 13 secrets + 1 shoes + 1 cardboard box = 80 items.
It makes sense to me to move the shoes and box to the 100% definition since they're not post-game items, but as I understand the 100% definition as it already exists (even defined by the game itself for the Steam achievement), those items are not included. So I put them in the next definition instead.
Regarding Card 49:
Card 49 does not go into your inventory (there is no space for it), but it does increment your card count when you look at your save file from the main menu. It also allows you to open the 49 card gate. Actually, there's a card counter in your cards menu that does increment. I'm not so sure now whether this "item" should count.
Consider also that in The Legend of Zelda: Ocarina of Time, the 100% category does not include the 37th heart piece (or any further heart pieces). It also does not require you to get 65535 Gold Skultulla tokens, even though that would technically be possible. The purpose of 100% isn't to get the highest stats possible; it's to get everything the developers put into the game on purpose.
Regarding Secret 11:
This secret takes 1h49m20s of waiting. This sucks, but I still think it should be part of the run, because you gotta get everything.
