It doesn't matter much wether you read from 100 small files or one big file, you still have to read the same amount of data, and reading lots of data is faster from one file than 100 files (unless the smaller files are on seperate disks, but by the time you have 100 separate disks, you're not using crappy old mysql anymore)
More importantly; how easy is it for you to maintain one table vs 100 tables?
Imagine doing an update on all records, that would mean 100 queries to change 100k records... Or a top-10 of latest records.. from 100 tables... ouch....
Make it easy on yourself, use one large table. (btw, 100k is not large, 100M is large🙂 )
A forum, a FAQ, what else do you need?