Tim S coughed up some electrons that declared:
OK - I'd apply most of Section 701, especially 701.512.3 and 701.55
Now, whilst it's clearly debateable whether those regs apply to audio equipment (it is not mentioned explicitly), engineering common sense suggests to me that you should apply the same criteria, unless you know for a fact that your 100V audio transmission is guaranteed current limited to a safe level (which I do not have a definition of, but is likely to be a few mA at most - whatever the typical human can withstand sustained). As a 10W speaker at a 100V is involving currents around 100mA, it's a fairly safe bet that this would not be considered a safe shock current.
You could argue that the 100V system is Separated from earth by virtue of the transformer (the S in SELV) but it's definately not ELV.
If one were to look at this legalistically, you could probably argue it either way, but given what I've said, it's just somethign I don't think one should do - in the same way that should shouldn't stick a telephone outlet in the show (50V ringing voltage) or ISDN (90 odd volts - that gives a small belt with dry fingers).
HTH
Tim