Niacinamide is the latest hyped up ingredient after ceramides & centella, so i’m not surprised that the percentage is that high anymore, in fact Paula’s Choice as a 20% product. To be honest you don’t need that high topically, you can find some tests for them normally at 5% or less for some of the effect people might normally look for.
In terms of oral vs topical what effects are you looking to achieve? Because for acne, some people might be eating high doses of pantothenic acid (B5) instead. For B3 or it’s related forms, they might be eating them for anti aging / longevity purposes as they might find it cheaper or similar in terms of effects compared to NR or NMN.