since you posted in the newbie forum I am assuming your new so am I and I have looked at a lot of mods as I am trying to figure it out myself with the exception of some seriouse sub ohm coils and what not a 100 watt box is probably overkill.
I work in electronics so think about this if you have a .2 ohm coil (fairly small subohm) and run it at 3.7 volts that works out to 68.45 watts.
A .5 ohm coil at 4 volts is only 32 watts.
I'm not sure if I understand what you are trying to say, so forgive me if I read it wrong.
The ability to control the wattage safely is what I like about the newest boxes that are coming out. When using a mech mod, the only way to get more power is from lower coil resistance. This can be a problem due to the lack of protection offered and some one who is inexperienced or just doesn't want to take the time to learn battery safety.
With most box mods today you can wrap a 1 ohm coil and push it at 60 watts and only be drawing around 7.5 amps off of the battery. I like to build duel coil set-ups that come in around .5 ohms and run between 50-60 watts, which at its peak is only around 11 amps, plenty safe for the newer batteries that are available. On a mech, a .2 ohm build at 3.7 volts is getting around 18 amps and that can be getting close to most battery's limits with very little room in case something works itself loose. Plus, a fresh battery will be pushing around 4.1 volts, which is above 20 amps and above a lot of battery's limits. There are other things to account for like voltage drop in the mod but, I will admit, I am not an electronics expert and my eyes tend to glaze over during that point in a discussion so I like to stick with the numbers that seem the easiest and safest way to go.
The other thing to consider when looking at regulated/high wattage mods is what you will be running on them. On my Segelei or IPV3 I exclusively use RDAs. I really want the power they provided for more flavor/vapor that I like. On lower wattage devises like an MPV or Istick I use tanks or RTAs like the Nautilus or Kayfun. I never take tanks over 15 watts, and it is even more common for me to stay at 11 watts. If that is what you plan to use then yes, the 100 plus watts might be overkill. But if you want to get into RDAs the extra power makes sense, even if it takes a while to work up to it.
I didn't go above 20 watts at first because that is what I was used to. Within a couple weeks I couldn't get a good vape out of anything less that 35 watts. It might not be that way for everyone and lots of different factors go into it, but having a bit more power (especially considering the only slight increase in price most of the time) isn't a bad thing.