$100/ day for TWO? Sure... with some planning.
My DW and I dine at several Epcot restaurants, at Cinderella's Royal Table (Castle in MK), Sci Fi Dine-in or 50's Primetime (D/MGM), at 'Ohana (Poly Resort), Whispering Canyon (WL), and even several Character Breakfasts.
The TRICK is to not do these more expensive meals MULTIPLE times a day.
Each day we choose ONE (two at the most) of special "higher-ticket" meals for PS.
We eat at Epcot for LUNCH:
Canada's "Le Cellier" is fantastic!
The Land's "Garden Grille" is delicious (and Mickey and the gang cavort!)
Even lunching at the Living Seas can be a much better value than evening meals.
One exception is, we save Mexico's "San Angel Inn" for our last EVENING meal of the trip... its special for us.
We can hit the $100 per day for "meals for two" by then snacking (Mickey Bars and Dole Whips come to mind) and munching popcorn for any other time we feel a bit "empty".
The BIG DEAL time we "break the budget" is the HOOP DE DOO on the day we arrive... but its worth it!!