$100? Surely you jest?
The name of the game is about to change, and radically. It isn't "a nice $100 machine capable of reading the ubiquitous .pdf file and with as many bells and whistles as we can add to it."
It's "how few machine instructions can we use to take an illustrated page, preferably in colour, out of fixed memory and put it onto the screen, and what's the power required to do so?"
Answers: (a) Very few and (b) milliwatts.
Following on from which, it's: "can we do it using just a solar panel the same size as our screen, thereby liberating us from the electrical wall socket?"
Answer: Yes, we can.
-- and "How much will such a machine, which does nothing whatever but read books -- that is to say, an e-book reader -- cost the end user?"
Answer, from where I'm sitting:- $20, max, by the time it's in mass production. We should be shooting for $10.
(For that you don't get the internet, but never mind, that's actually an advantage in many places in the world.)
Cheers,
Martin Woodhouse (inventor of the e-book in 1989 or thereabouts . . .)