I understand that prior to SQL Server 2005, you could \"trick\" SQL Server to allow use of an order by in a view definition, by also include TOP 100 PERCENT>
I would suppose that you can use a variable in the result, but aside from getting the ORDER BY piece in a view, you will not see a benefit by implicitly stating "TOP 100 PERCENT":
declare @t int
set @t=100
select top (@t) percent * from tableOf