No, they were talking about different higher level tax lines, which makes me think the top end might be similar to the way it is now, but with a lower first level line.
As a player, the $100M line would be an enormous get. It would immediately mean massive pay raises for the lower and middle tier players, which happens to be the vast majority of players.
For a big market, big spending team fan perspective, I can see your point, but you are talking union wants and needs.
Now, if they up the penalties on going over the tax line, especially the first one, then some major push back will occur, but a $100M floor is huge!