The first is a constant torque, linear acceleration of power which has been the same between the 75D and 100D since the 75D was uncorked in July 2017. This accounts for about half of a 0-60 run.
The second part of the acceleration comes from the higher max power setting which means the above linear acceleration continues slightly longer to a higher power setting and the 100D always has slightly higher power from this point. All the difference in 0-60 time comes from this second part as the first, constant torque is identical.
The non acceleration power benefits of the 100D include higher high speed passing, especially at very high speeds when the lower amperage and current of the 100D have much less restricting BackEMF power limits. Besides range, the biggest benefit of the 100D is the faster charging.
Normally you would buy 100 over 75 for range. If you want acceleration you need the P.