First off, just as an example, compare this:
http://store.daddario.com/category/1...g_Scale_45-100
With this:
http://store.daddario.com/category/1...g_Scale_45-105
As you can see, in terms of "tension", the 45-105 seems a little more balanced than the 45-100.
So, why do so many people prefer the 45-100?
I think it has to do with the other factor (i.e. "stiffness") in determining what feels right and comfortable. G and D are by nature easier to play than A and E. So, by having the bottom two strings (E & A) not quite as "stiff" as the top two (D & G), it actually improves on playability. At least, this is my theory as a non-expert.
I do prefer the 45-105 (for rounds) personally as I don't like the bottom two too floppy. For flats, I'm more comfortable with 40-60-80-100 due to their increased stiffness.