The VR-100 is the same high quality mirror as the VR-140, but it is 6"x14" and 100 degree view range, where the VR-140 is 6"x20" with 140 degree view range.
The 140 is sweet because while driving the boat you have close to a 360 degree view range by looking ahead and looking in the mirror. You never have to look over your shoulder or twist around. You see everything that is going on.
So with the 100 you lose basically 20 degrees on each side. It's still way better than standard CIPA mirror in terms of view range, and the clarity is much better.