100 watts at 3.7V is 27 amps. That's pushing it pretty hard unless you can find a batteries capable of the load. Most 18650's are 20A continuous rated. 26650s are coming out with higher ratings. Sigelei recommends two 30A batteries.
But then, who wants to vape off a 100 watt light bulb or a 100 watt atomizer? It's a sales gimmick, IMO, but it does give you a buffer zone for safety.