Hi Dave,
I have certainly used many different types of 100 ohm resistors in this circuit. Using multiple low-value resistors is important because resistors also have parasitic parallel capacitance so the impedance goes down as frequency goes up. This effect is lessened in lower value resistors.
At 100W the drain has a 100V P-P sinewave which is 35.4V RMS. If we assume the RF voltage at the gate is 0 then the 400W resistor (100 X 4) should see a bit over 3W. I chose 2 watt resistors to keep the total available dissipation over 2X the total expected dissipation. You could easily use 1.5W resistors or even 1W if the duty cycle and ambient temp are low.
I would expect that 5% resistors would work OK too.
73,
Jim WA2EUJ