In America. If you work in other markets the salary is much lower. The only engineers I know who make above 100k euro are either lead or founder level.
I think people often put the goalposts further away than they truly are by comparing numbers cross-currency directly like this or just round numbers in general.
I do recall a software manager (OK apples to oranges) grumbling about 10 years ago about him exceeding that level, and having to play games to avoid being bit by the tax impact which cuts in between £100k and £125k.
That said, I do know engineers who indicate they earn in excess of £100k, and they're not lead nor founder level - just experienced in the appropriate area.