To me the level of comfort is night and a couple days or a week. There is way more leg room. The seats are way more comfortable. The ride is much more comfortable. The 100 is way quieter which provides an overall level of comfort that light years ahead of the 80. heated seats, it goes on and on...
It's got more power but not tons but it feels like it compared to the 80.
My wife said just last night she didn't love the 100, she loves, loves, loves it.
My only regret is I bought an 80 and not a 100 right from the start.
See you on the trail
Couple o' FJ40's, BJ70, PZJ77, UZJ100, TDI