Why? As mocacinno has pointed out here 90% (I feel it's closer to 95%) of what you need to do in terms of testing regtest coins are fine.
https://bitcointalk.org/index.php?topic=5223320.msg54786244#msg54786244

If you really need 100 coins just setup a pool and and rent some hash to point to it. It's not free but it you can get them that way.
Some people might loan them to you but I don't know who off the top of my head.

-Dave

Try using regtest to generate as much TESTNET BTC as you need.
It only takes a few seconds to be done because it's a preset low difficulty.

More information / detailed instructions here: https://bitcoin.org/en/developer-examples#regtest-mode

This should let you do any testing you need.

-Dave