Having 100 open tabs would be unmanageable from a UI perspective. I can't deal with more than about 8 open at once, per window. I just bookmark stuff to come back to later if I'm dealing with more.
My UI lets me press b to do a substring search on the url/title, which makes managing 100+ tabs trivial. And I often need to have a lot of tickets/revisions/forum threads/stack overflow questions open in tabs at the same time for my work.
Don't project your UI limitations onto other people please :)
So ... it's not a technical problem.