The issue is that Wiim doesn't specify under what conditions that 100W @ 8 Ohms is reached (at least from what I've seen). The way Amir rates an amp is by taking the power produced at the "knee", where THD+N starts to shoot up after the typical slow decline as power increases. That's kind of his thing, and I believe there are roughly zero manufacturers who rate their amplifiers' power that way. A common way to rate power is by taking the power producted at 1% THD+N, which on the chart would be the -40dB line if I'm not mistaken. If we take a look:
View attachment 439381
I've drawn a green line at the -40dB mark and an orange one at the 100W mark. We can see that the Vibelink pretty much intersects where those lines meet, so I'm guessing that's exactly how Wiim rated the Vibelink's power.