It's not all it's hyped up to be. I'd say the sweet spot is $250k.
At $100k you're more than likely going to raise your cost of living in other areas. You're not going to be driving the same car that you would be at $40k. Your house/condo/apartment's going to be a little nicer. And you're going to be a little bit more free with your money.
So if you're making $100k with a $40k mentality, it's nice. But if you're making $100k and living like you're making $100k you're not going to see any difference. I'm in the latter.
Like I said....$250k + is where it's at. And I couldn't comment on what it's like to make that much. Not yet anyway.