I would not recommend a 110 liter board and a max 7 m2 sail for a 100 kg guy as the biggest equipment unless he lives in a very windy area (like San Fransisco bay), or is willing to travel a lot to get sailing.
But it is a great size for a highwind board for a heavyweight, and can comfortably take sails down to 5.3 (that is quite a lot of wind for a heavyweight).
If you are going to get a lot of TOW on your larger board I would recommed either a Formula with a 11 m2 sail (at your weight the 10 m2 formula sail is for "high winds", and will not plane particularly early), or then a 140 liter, 75-80 cm wide, early planing freeride board (e.g. Futura 141).
A 130 liter freeride board, even with a 8.5 sail, will be on the small side for you, unless it is very wide like a race slalom board. And it will of course not carry the 10 m sail at all.