This argument seems quite pointless. The fact is most divers operating at or below 100ft are using air so it's obvious most accidents below 100 will be on air.
A lot of divers going below 100 feet will not be using air. For example, the UTD agency does not allow ENDs below 100. If you are going deeper, you are going to be using a helium mix--25/25 in their case. I believe GUE has a similar rule, but I can't swear to it.
TDI offers an extended range course which does allow deep air, but all their course materials tell the divers to determine what they believe to be a safe END. The language in the Advanced Trimix course suggests an END of 100 feet.
I know a number of divers personally who adhere to the 100 foot limit for END.
The argument was not just that "most" accidents below that depth have ENDs below 100, the arguments was that nearly all accidents have ENDs below 100.