I will keep the boiler at 100psi and use a 115psi pressure relief valve.
You need to rate the safety valve at the working pressure of the boiler not above it and size it so that the pressure won't keep rising with a full fire.
I also see that you said you were getting the flue holes lazer cut, I would not form them until the endplates have been flanges as you are likely to distort the ones around the edge and may end up with elongated holes that the solder won't fill the gaps.
J