+1 on the 1/5. That should be a good match.
While I agree that going HP crazy can be a waste, you also should keep in mind any future upgrades you've pondered. Going incrimentally larger is much cheaper to do now than to buy a new chiller down the road. I put a 1/5 on my 55g reef a couple years ago, and just had to spend $1000 all over again on a 1/2 for my 180.
To further complicate matters, chillers also have minimum flow rates that need to be maintained to keep them from freezing up (very bad). Many people with those 100g tanks as Reef said will have a tough time meeting the flow requirements of huge chillers. The other problem is that if the chiller is too oversized, it can cause cold-currents in the tank because of the massive temperature drop the chiller is acting on the water, which can seriously stress your livestock.