100 is at the point where we know that they wont come off and customers cant come back and say we didnt tighten it enough
It's also enough to stretch the studs past their elastic point, and weaken them so they break right then or in the near future.
I replaced a lot of broken wheel studs back in the day, because clueless tire monkeys didn't understand the damage they could do with an impact gun, even if they used a torque stick with a too high torque rating.
They also rarely had the skill to replace the studs they broke with their ineptness, so the car would be towed to a repair garage, where I would have to fix them.
I've seen some clueless tire monkeys crank down the lug nuts with an impact, and then pull out a torque wrench and apply force with the torque wrench, until it clicks on each lug nut. The problem is that the lug nuts were already waaay overtightened with the impact, so they don't move at all, before the torque wrench clicks.
Bottom line, torque lug nuts to the correct torque, and know how torque them correctly.