When someone is flying 100 SBS, it's time to introduce a death star - or re-think the relation between the ships, make the SBS really super by making it ten times as expensive as it is, etc.
100SBS isn't that hard to come by to be honest. I've been popping out fleets like that once every other day or so. Sometimes there's 150 of them in the fleet or more, depends a bit on how the ships from surrounding planets arrive in the production centers. In total I've probably got about 2000 of them flying around right now.
But yeah, they're not that super as far as difficulty of obtaining them goes. They're pretty super in combat though, but PD plops them out of the sky quite effectively(I've seen ~15 out of 90 go down in one shot from a PD).
I think the game would actually benefit more from making mixed fleets a lot better and making a fleet consisting only of 100SBS incredibly vulnerable to, say, destroyers or frigates, since there'd be nothing screening for the big ships. I don't think anyone actually uses frigates or destroyers other than as a panic defense when a fleet gets nearby a planet that can't produce anything else.
btw. just noticed the Help section has carriers and fighters listed now. Can't seem to build them though, but sounds like an interesting addition