I'd be disappointed if I couldn't put together a $100k system without subs.
I'd set a lot more aside for the DAC, perhaps the most expensive component in a modern system. My system is much less than $100k but the DAC retails for $13K.
I'd probably end up with an integrated tube amp. But if buying separates, I'd make the amp and pre-amp the same amount. I'd probably go with the Nagra pre and perhaps Pass amp. I'd get efficient speakers and buy a 50wpc amp. Although the amp may have expensive components, the pre-amp is more important to sound. Anything added (or taken away) by the preamp just gets amplified by the AMP. GIGO.