Tessa Rinehart writes in her AudioMoth guide
https://github.com/rhine3/audiomoth-guide/blob/master/guide.md#create-configuration
The gain is the amount that sounds from the microphone will be
amplified once recorded. Selecting the optimal gain requires trial and
error in your particular field conditions. If the gain is too high,
your recordings will clip, creating an unpleasant distortion that can
be challenging, if not impossible, to analyze. Alternatively, if the
gain is too low, sounds will be faint and hard to hear.
(emphasis added)
My own conclusion: AudioMoth invites you for experimentation and learning by making errors.
Edit:
Concerning the gain settings
https://www.openacousticdevices.info/support/main/comment/60800bbcbb7c0c001500dc98
gives the following gain values for 1.1.0:
[4.33, 7, 15, 25.1, 30].
These values are consitent with Sam's measurement (excluding top two values, where saturation/nonlinearity may play a role).
Edit2: After checking with the EFM32WG reference manual (the processor used in AudioMoth) It turns ot that the gain values should be linear and would result to the followng dB values [12.7, 16.9, 23.5, 28.0, 29,5]. Subtracting these dB values from the observed values of [{-99.5, -95.4, -89.2, -84.6, -82.2] on obtains [-112.2, -112.3, -112.7, -112.6, -111.7], which is at least roughly constant pretty much -18dBV/Pa (Mic sensitivity) minus 94 dB.