I think its all relevant to how much you're willing to spend on tank maintenance.
bigger tank = bigger water changes, bigger additives, bigger lights, bigger pumps, bigger skimmer, bigger and more water pumps which equal to more power consumption and so on.
For example, I have a 34G and do a 5g water change every week (I think I should honestly change 8-10G a week to keep the nitrates down 12ppm atm) and honestly I cant imagine doing a large water change on a 100 gallon tank... so make sure you think everything through before committing to anything. 25G water change is costly and takes a ton of time
; with my 100gpd RO/DI unit it takes 6 hours just to gather 25 gallons and a few hours if not more to mix and match the temp of the water to the display tank (I normally like to mix my RO/DI water and let it circulate and mix over night)