I agree with Chugly (of course I am biased). At the same time, Jason is probaly right about the lack of interest in this type of error at this time.

Looking at it objectively, though, "very rare" and "$100" is an oxymoron that I can't get my mind around.

1-The coin is unique and has been sitting in a tube probably since the year of mintage. (The person I bought the lot from started collecting some 50 years past, quit about 10 years later, and put the collection in storage.) None other has surfaced, that we know of, in the interim.
2- The error is severe. It is not just a barely visible line as it is with some others I have seen. There is probably no more than a mm keeping it from being perforated at its deepest crevice.
3- I have not seen any Lincoln cent with this kind of error. ( I did not even know about it until Chugly pointed it out but I have been trying to gather information ever since.)
4- The coin is in decent shape for its age.

All of that adds up to this coin going into the bank box not to see the light of day again until there is a market that appreciates it. (Maybe there never will be one.)
Just my humble opinion.