Why is the customer insisting on a full 100-amps to the garage? Has anyone done a load calculation to determine the actual load for the garage? If not, how has it been determined that there is enough capacity in the existing service to supply a 100-amp feeder to the garage? Guessing is not an NEC recognized activity! Also does the customer realize that a 90-amp, 240-volt feeder may supply 180-amps of non-continuous 120-volt loads? I once had an "electrical engineer" insist that a 90-amp 3-phase feeder was needed for an equipment shed, when I had calculated that a 30-amp feeder was sufficient. When we tried to compare calculations I found that she had simply added the amperage ratings of all of the breakers that were to be installed to come up with a "load calculation". I could not convince her that, since everthing in the building operated at 120-volts with the exception of a 1500-watt electric heater, we could put 90-amps on each phase of her proposed feeder for a total of 270-amps (3X90)! Sometimes a little knowledge is a dangerous thing. The only way to do this job correctly is to do a load calculation on the existing service and then a calculation of the additional load for the garage to determine if the present service is adequate. Then determine what size feeder is actually needed for the garage. You will also need to determine if a 3-wire feeder is acceptable or if a 4-wire feeder will be needed (see 250.32). Then determine what wire size is available in your area that will provide the ampacity you require and determne if you are going to use direct burial wire or install a conduit system. You will also need to determine the type of "grounding electrode system" that will be installed at the garage. There are no shortcuts. Nobody ever said that doing electrical work correctly would be easy. Don't try to skip steps. Do the calculations and then you can discuss facts, not opinions.
When I was a young electrician I bought a house that had a 150-amp electrical service. All of my "electrician friends" advised me that the "service was too small" and should be immediately replaced with a minimum of a 200-amp service. I was not having any problems, but did want to add a couple of circuits for which no spaces were available in the panel. We sat down and did a load calculation on the house and they were amazed to learn that the calculated load for the house was about 90-amps which meant the 150-amp service had plenty of additional capacity. We added a small sub-panel to give some additional circuits and 20+ years later the electrical system is still trouble free!