No date on the post. Probably old and fixed now. Just checked with a random folder, it happily supported 782292 files.
"The lesson here is that even in 2016, filesystems still are finicky with large numbers of files in a single directory."
The linked post mentions dir_index default and tune2fs -l lists the dir_index under Filesystem features only.
Not knowing this default behavior, i was considering enabling dir_index explicitly to aid chocking rsync.
EDIT: I ran the reproduction code with 200K instead of 100K just to be sure. There was no problem creating file as well as copying all the files to a different folder. The disk was formatted about 3 months ago and mounted with default options "ext4 noatime,barrier=0 0 0" . On original as well as copied folder `ls | wc -l` still gives 200000.