I think 100K for a restoration is realistic. I just went though it and I easily have +50K just in my restoration with me doing most of the work. It is about as close to concours as you can get. I had a body shop do my body work and show quality paint. They charged me cheap labor but I still have 18000 in it plus I had to create them a website for their business.
When I was researching restoration cost and how to budget I ran across a high end restoration shop that actually posted a document to help with the budget. I pulled a cost list off and posted here to see how things cost in a shop.
Items that we do really save money compared to a shop doing everything. For instance a complete mechanical restoration from their list is between 25000-55000. A concurs paint job is 20000- 30000. A lot of body work 15000-2000.
This list brakes it down pretty well. Very en-lighting.