אינו דומה מי ששונה מאה פעמים it is not the same one learning 100 times or 101 times.
אשרי מי שבא ‘לכאן’ ותלמודו בידו lekan is 101. The Sefer Peninim Yekorim mentions that ‘אם אין ‘אני לי adds up to 101.
The daughter of the Chasam Sofer (Hindel married to Rebbi David Tzvi Ehrenfeld, the father of the Chasan Sofer) explained that the Tziporas Hakromim, a bird in the vinyard, says in the Perek Shirah
מאין’ יבא עזרי’ meayin is 101. The gemora says that this bird’s oil by rubbing it on forehead helps for memory but learning 101 times is better because you won’t have to kill it.
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