Just to clarify, 100 hour inspections are due when the airplane reaches 100 hours "time in service", which is defined as time when the wheels leave the ground to time when wheels touch down (or something like that). Since the tach doesn't start fully counting until the rpms reach cruise power setting, this is a rough way of measuring time in service and is acceptable. Many hobbs start counting when the oil pressure comes alive, some start counting when master is turned on, some start counting when the squat switch on the gear is engaged (which is the most accurate measure of time in service).
A lot of people log their flight time straight off the hobbs meter, which is wrong. Logging flight time starts the second the aircraft moves under its own power and stops when the aircraft comes to a complete final stop. No hobbs meter measures this. The only way to measure this is by stopwatch. Example, you start the engine(s), hobbs start counting, tach is counting but very slowly. You get the ATIS, then your clearance, run pre taxi check, then 6 minutes later, power up to start your taxi. Hobbs already counted .1, but legally you cannot log this flight time because the aircraft hasn't moved yet. It takes you 12 minutes to taxi and hold short for takeoff before you're airborne (.2 hobbs, maybe .1 tach so far). You fly for 30 minutes then land (.5 hobbs, .5 tach). Taxi back in for another 6 minutes (.1 hobbs, 0 tach). Total times .9 hobbs, .6 tach. Loggable flight time .8. Aircraft time in service .5. The tach is close but not totally accurate of time in service, but since it's more on the conservative side, it's acceptable to measure time in service off the tach.
The ONLY way the measure loggable flight time is to use a stopwatch or mark the time when the wheels move. There are however a few ways to measure time in service of the aircraft, a tach, a hobbs with oil pressure switch, hobbs with squat switch, or simply keeping track with a written log.