I agree with the need for a warm-up - its just that I haven't seen anything anywhere (including the owner's manual) that says a particular number that the temperature should be before riding, so I think the whole 100 degrees thing is all guess work.
As far as fouling plugs in the first 100 miles, I pointed out that that's when you are running pre-mix for break-in but also the manual says (note where it talks about a new engine and also prolonged idle):
MAINTENANCE
Spark Plugs
Spark Plug Recommendations
A new engine can cause temporary spark plug fouling due to the preservative added during the assembly process. Avoid prolonged idle speeds, which cause plug fouling and carbonization.
On Warm-up it says:
Follow these steps to ensure proper warm-up of the engine, drive train and track.
1. Use an appropriate stand to securely support the rear of the snowmobile at the rear bumper. The track should be about 4 inches (10 cm) off the ground.
2. Start the engine and allow it to warm up two to three minutes.
3. Depress the throttle abruptly and allow the track to rotate several revolutions.
TIP:It will take longer to warm up the track sufficiently during colder outdoor
temperatures.
4. Release the throttle, apply the brakes, shut off the engine and lower the snowmobile to the ground.
5. Grasp the skis by their front loops and move them from side to side to loosen snow and ice.
Note it does say to warm it up but it says 2 to 3 minutes rather than a particular temperature. On my previous sled with no temp guage that's all I had to go on anyway (i.e. time + the fact that the carbed sled would let you know it didn't want to run yet). On my Ski-doo, when I first start it, there is a display that flashes "warm-up" and you aren't supposed to ride until it goes away. The manual doesn't say if thats based on a particular temperature but I'm guessing not because just like the Polaris manual it says 2 to 3 minutes. It also goes on to say "not recommended to let engine running at idle speed for more than 10 minutes".