no you are willfully misinterpreting this question posed by a layman

>what's the smallest useful (as in, 'non-toy', or maybe 'worth buying time on') quantum computer?

this question is not about papers or research - it is about value for problems/questions outside QC. simple as that. the answer to that question is ~100,000 physical qubits not 100.

again this whole exchange with you just further reaffirms that there's a very very strong reality distortion field around this entire area of academia.