just to clarify, it's not that a random number of rows is returned, a random value is generated for each page of the table, and then this is used with the percentage to generate the sample
From http://technet.microsoft.com/en-us/library/ms189108.aspx
TABLESAMPLE SYSTEM returns an approximate percentage of rows and generates a random value for each physical 8-KB page in the table. Based on the random value for a page and the percentage specified in the query, a page is either included in the sample or excluded. Each page that is included returns all rows in the sample result set. For example, if you specify TABLESAMPLE SYSTEM 10 PERCENT, SQL Server returns all the rows on approximately 10 percent of the specified data pages of the table. If the rows are evenly distributed on the pages of the table, and if there is a sufficient number of pages in the table, the number of rows returned should approximate the sample size that is requested. However, because the random value that is generated for each page is independent of the values that are generated for any other page, a larger, or smaller, percentage of pages than have been requested might be returned.