100 mpg would be a snap ... if that darned thing called "physics" wasn't getting in the way. Aerodynamic forces dictate X amount of force needed to overcome Y amount of drag at Z speed.
Drag, in and of itself isn't a problem. If the vehicle was pencil thin, rode on extremely low-rolling-resistance wheels, and had an insanely low Cd of say, .10 or some such, 100 mpg would be no problem. Unfortunately, building something that will hold passengers, their stuff, and the propulsion system dictates that ain't going to be the case. You would also need a propulsion system engineered for maximum efficiency at that particular engine speed (which usually also dictates maximum power output at the same speed). A high efficiency gas turbine would actually be the perfect power plant if you had one that produced exactly the power needed to maintain a given speed. Problem is, at any speed other than that exact speed, everything crumbles into mayhem.
Interesting concept, and I don't doubt someone will do it, but just how feasible or practical it will be is highly questionable.
Brad