This answer to your question is more complicated than one might think for what seems a simple question...
I would expect that, with some caveats, construction of the D-100 is very similar to that of D-55s from the same year. It's not in my notes, and I don't have my copy of Beesley's book here, but I think that the D-100 was introduced with scalloped bracing (in '89 or 90). The D-55 didn't get scalloped bracing until ~'91... So an early D-100 might have scalloped bracing while a same-year D-55 might not.
There might have been (probably was) more care in selecting woods used in limited edition models like the D-100 and DV-7X series, and catalogs suggested that extra care might have been taken in thicknessing/sanding the tops of limited edition models (particularly in reference to the DV-7X series). However, it is my understanding that wood grading and selection is based on cosmetics... grain count, etc., and cosmetic grading doesn't always correspond with tonal characteristics. Moreover... cosmetic grading is very subjective.
I have never played a D-100, but currently own three limited edition Guild dreadnaughts made during the same time period as the D-100: two 1994 DV-72s (one malachite and one turquoise; ~250 made) and a 1995 DV-73 (~50 made). I also owned a 1992 D-55 and a 1976 D-50. Based on my experience, I agree with Tom, and would expect considerable overlap in the tonal characteristics of D-100s and D-55s, with as much variation within a model as there is between models.