How is the 100 watts calculated in your example? I would've presumed the theoretical maximum for a producing unit would be what it could theoretically actually

How is the 100 watts calculated in your example? I would've presumed the theoretical maximum for a producing unit would be what it could theoretically actually produce in the location its placed. If it's the theoretical maximum output of a cell, then calling BS seems warranted, but it doesn't seem like that would be a useful comparator in this context.