I have never used Twitter so I might be mistaken but I believe the limit has been 280 for a while now, which is why the first one at 269 bytes would also have fit.
The GSM-7 alphabet is the most common one in use with SMS (or, at least, it was as UCS-2 is more common now with emojis and such).
160 is the number of GSM-7 characters.
160*7/8 = 140 which is the number of bytes in the userdata portion of the TPDU.