I personally think implying someone by their number is dirty is unacceptable. It is also wrong to hold differing standards for men and women on this issue.
That said people can have and indeed are allowed to have differing value systems, and it’s important to stress there are pros and cons to either approach. Sure sex with 100+ people may well speak to an uninhibited and more probably more varied, satisfying love life, especially if variety is of particular importance to you. I really can see the appeal.
However on the converse side seeing sex as more of an intimate thing that you only share with a small number of people carries certain advantages too, as the bonding power that good sex can have between partners does tend to diminish the more sexual partners someone has had. Divorces tend to be less common amongst those whom have had fewer sexual partners for example, and I can see that being worth weighing up for either a man or a woman looking for a strong long term relationship.
Either approach is morally neutral in my opinion, have loads of great sex (responsibly of course!), enjoy yourself! Nothing inherently wrong there if that’s what you want. However if your primary ambition is a long term committed relationship it probably wouldn’t hurt to stick to people who share that aspiration as strongly as you do.
That is not to say it’s impossible to have something of a wild period of life, and then switch to look for something more settled, but bear in mind you’ll probably be behind those who have put more time on focusing on closer more emotionally intimate connections.
I’m not sure how I’d face someone who announced they’d slept with 100+ people, not out of any particular moral stance, but more that it would speak to a possible fundamental mismatch and incompatibility in the way we each viewed sex itself. Not a bad thing to be on the same page on in any relationship.