I'm one of those who raised concerns about this on ASR. And as someone who has an Ultra and was/is seriously considering getting a vibelink as an upgrade on my current amp (used, 45w NAD), I think it's a legitimate concern considering I would seem to be one of the main groups of consumers that WiiM is targeting with the vibelink.
As far as I'm aware, WiiM don't have a known history of exaggerating the power of their amps, so I don't understand why they would do so with the vibelink. So, I'm hoping it is either a measurement issue in the ASR test, or something that I am misunderstanding because to be blunt, if this isn't a genuine 100w/8ohm amp then I will be far less likely to buy one. They are going to be $599 here in AU and the value proposition just won't be there compared to other, more powerful amps (both class D and A/B) in that price range.