100k flows at a line rate of 100Gbps, suggests the average flow is 1Mbps. I find that hard to believe - A typical home or office computer might have hundreds of TCP connections open at any given point in time, yet barely be downloading anything. Most of those connections are just sitting idle.
Perhaps this hardware only bothers with keeping the 100k most active flows in the reassembler... In which case the obvious attack is simply to send some packets out of order by a few seconds to make sure you're out of the most-active reassembly window?