This is crazy. I’ve never seen a VGA 100 before. This is basically the equivalent as a 10 from a CGC comic, they don’t happen often.
The price is ridiculous but the seller is getting the attention they want and will probably help themselves get the highest offer they can yield.
Lots of collectors will be looking at this and with wishes to make it theirs. I can’t say I wouldn’t mind having such rare item, not for anywhere near the price though.