I agree you would better comprehend it with more experience. That may have been the case with me taking it after just 26 dives.
Perhaps the ideal way is take it as soon as practical, but continue to review things (both the manual, e learning, practical skills) as time goes on. So you always have the knowledge but comprehend it better after those 100 dives. I often wonder how many Rescue certified divers do any review-- what the % is out of the total Rescue divers. I also wonder about that in regard to CPR courses. Who besides me reviews this stuff regularly? I guess some do.
padi dose recommend to renew efr every 2 years, it’s good idea like any first aid training. Not sure as how many do though..