Win 7 will install the small boot partition for some reasons not completely clear, but it puts the boot files in an unlettered partition and makes it a little harder to mess with them. I have also heard it is related the bitlocker utlity. It may also be related to the Repair system, but it seems I can get the F8 key to work without it, but not certain right now.
As has been stated, you can keep it from installing the small partition if the drive is pre-formatted, or if you format it during the install prior to clicking the install button.
The boot files go in the first active partition on the primary hard drive. If there is not an active partition on the primary drive, it will create one. During a normal install, you do not have to create a separate 100mb partition, the install will carve it out of the space you give it.
It may be important that the 100 mb partition is one of the 4 primary partitions allowed on a drive. So, if you will need additional partitions, it might be good to install without it.