You're way beyond what a simple CR SDK can do for you. For 100 users, your options are:
1) SAP Crystal Reports Server and obtain more user licenses. Talk to sales to get an idea of the number of licenses you will need. Sales ph: 866-681-3435
Worldwide Office Locations | SAP
2) Web Farm
http://msdn2.microsoft.com/en-us/library/ms225484.aspx
Also, download the CRVS dev help and search for 'farm':
SAP Crystal Reports .NET API Guide
More info re performance is in the following sources:
Crystal Reports 2008 Component Engine Scalability | SCN
Choosing the Right Business Objects SDK for Your Needs
Choose the Right SDK for the Right Task
http://msdn.microsoft.com/en-us/library/ms225519.asp
- Ludek