Keep in mind that the 100MB is the total message size limit for a message. You will not actually be able to attach a 100MB file to a message.
Binary (non-text) attachments have to be encoded using MIME (Multipurpose Internet Mail Extensions) which is a specification for formatting non-ASCII messages so that they can be sent over the Internet.
This can increase the size of the attachment by at least 25%. So you probably can't really send files much bigger than 75-80MB.
Also keep in mind the limits on incoming mail of receiver.
Regards,
Rich
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