For captured or collision formed moons, I believe the limit is about 75-90%, at which point it is a double planet (since the baricenter is most likely going to be outside the larger.
Indeed.
There's some debate about how to handle the description of binaries with orbital eccentricity large enough to move the barycenter in and out of the larger body, but there's also a theory that such systems would not be long-term stable due to tidal effects...