Not all users are equal though. Do you mean 100 free/trial users?

In general it's going to be much harder to convince 100 users to sign up to a $100 service compared to a $5 service.

It's also going to be much harder to get 100 users to sign up for a terrible product. Are you saying I could create a crappy MVP then pay $2,000 knowing that you'd probably only achieve 10 users max and then get my money back?

It sounds like you need a more complex metric than just number of users.