3.00, 3.50, 4.00 is in terms of inches. 100, 120 is in terms of mm.But the side wall height varies based on /90, /80 etc.
1 inch = 25.4 millimeters
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? its the same which u had ! 

Simply if it is 100 ie the stock size,you don't have to bend the linkage rod & it doesn't looks wider than the stock tire.
Simply if it is 100 ie the stock size,you don't have to bend the linkage rod & it doesn't looks wider than the stock tire.






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