100P seems like a wider body and slightly longer (27.25") version of the 100S which presumably makes it more power-oriented. Strange, because they already have the new ezone xi line for those who like more power. But according to their graph/chart-thingy it is for those who want the power level of the ezone xi but with a more crisp feel.
http://www.yonex.co.jp/products/images/tennisracquets/matrix.jpg
it's not really a game improvement racket. i think it is still a tweener, especially considering the 100 head size. also, it's 290 g and game improvement rackets are usually even lighter. the balance point is near-even (330mm).
also, the grommet structure of the 100S is supposed to make the string bed more spin-friendly, compared to the different grommet structure of 98D and 95D. The 100P will have a grommet structure more similar to the D's than to the S since they're emphasizing power. It might be designed more for the flat hitter than the spinner.
I wonder if any pro player will be endorsing the 100P when it comes out.