I guess there's a switch mode power supply to convert down from 12 V to something lower that the LEDs need. But AFAIK, switch mode power supplies don't switch at 100 Hz.
I'm pretty sure you could show by experiment that flickering car side-lights are distracting. For example, in a situation where you are pulling out of a T junction in the dark, you're less likely to see a motorbike when it is in the same part of your visual field as a car with flickering lights. Particularly when you are moving your head from left to right, as you do when at a T junction.
I'm not sure how to do the experiment though, since using TV screens, monitors or projectors wouldn't work.