Assuming its not trans coding media, but just hairpining to the 100 devices, it should be able to do that no issue.
I've done that in the pass with Grandstream phones and asterisk, setting up an 'intercom' type deal where you could 'page' the office. One output was a PC's sound card wired into the shop PA system, and the Grandstream phones were all setup to 'answer' the page call then route the audio to the speakerphone.
You can find out how to do that on voip-info.org - or your friendly google. The Plug should be able to handle it no problem.
If you saw the kinds of workloads I throw at sheavaplugs doing things besides a PBX you'd believe it
