Bruno,
Now you will have to forgive me, I am not a physisist so my explanation here will wander and may be faulted but as I understand it......
Air stress tolerances are not measured by GS, Mach speed, KIAS or TAS. They are measured by EAS or the planes Equivelant Airspeed. This is the equivelant speed on a standard day at sea level. There is a relationship between EAS and the Mach speed and there is quite a complex calculation involved to work this out.
Mach measurements are calculated using a static pressure measurement, an impact pressure measurement and also using the speed of sound as a constant, so therefore regardless of altitude or pressure, a Boeing 738 should be able to withstand the stresses involved in flying at M.80 at sea level on a "standard" (standard pressure and no wind component) day.... the only problem is..... It does not have the power to do so and would need to exceed these stress tolerances to dive in to this situation therefore it is almost a physical impossibility to achieve it. (I think!)
So with this in mind and with regards to my initial comment above, the maximum mach speed or for that matter the recommended long range cruise speed will never change, regardless of altitude, wind or pressure. At lower altitudes or in strong head winds this figure may not be achievable although at higher altitudes and with strong tailwinds it is easily possible to exceed them.
As I said, I am no scientist and I am open to correction, this is merely my limited understanding of flight dynamics so I hope I made myself a little clearer.