It depends on what you are trying to do. Hatcher's Notebook (1961 ed, PP 406 and 407) has an example of a 150-grain M2 ball bullet fired into an oak target at 15 yards turning sideways and hooking in the wood and penetrating just under a foot with that added sideways drag while another M2 round fired at the same wood target at 200 yards penetrates about 32 inches in a straight line. This comports well with most of the computer plots of high-power rifle bullet initial yaw damping generated by 6 DOF programs. They show it takes about 200 yards to lose 80% or more of the yaw. This could explain the very occasional reports you hear of a rifle shooting into fewer MOA at 200 than it does at 100, but these reports are uncommon. Also, they are not usually machine rest groups, so you can't really tell if the shooter was actually just holding tighter at 200 than at 100. It's not uncommon when the same size target is used at both ranges, that, subconsciously, we tend to tighten our hold some when a target looks smaller.
Even if a gun and load combination did have its best precision at 200 yards, accuracy (finding the group center for your sight adjustment) would work just as well at 100 because the scatter you get at 100 is going to average to the right center location regardless of precision.
Obviously, if you are just working up for muzzle velocity and pressure, the range doesn't really matter. SAAMI standards run those tests with just 15 feet of distance at the chronograph center between screens.
If you are trying to see how velocity variation causes stringing that affects POI, 100 is really too short to get enough time of flight (TOF) to see it clearly if you are not shooting at competitive benchrest levels. And even then, the late Creighton Audette himself used 200 yards for his ladders, and, writing about Audette's approach, the late Randolf Constantine advised 300 yards was really better for seeing bullets string vertically due to velocity and barrel deflection under recoil (commonly called vibration or barrel harmonics, though those descriptions are not accurate for technical reasons). Of course, 100 and 200 don't let small wind gusts do much, whereas 300 lets the wind start to show pretty clearly, so these factors have to be considered and balanced in your testing.