I'm only a beginner and the only hunts I have participated in so far have been from a tower. One situation that might occur is game peacefully coming out to feed, standing still for at least seconds at a time. If you are sitting down, 3m above ground, and have a wooden railing to support the rifle, a 100 m shot at non-moving game is not difficult or unethical. Another situation is driven hunt, in which a dog scares or annoys the game to move out of the woods into a clearing or open field. It seems that these prey also tend to move and stop, move and stop, so this form of hunt doesn't necessarily mean that you will be shooting at a moving animal.
In Sweden, to pass the bullet part of the hunter exam (which is a prerequisite for being granted a hunting bullet weapon permit), you shoot at a standing full-size elk figure at 80 m. After the shot, the target moves right-to-left and you must successfully take another shot at it while moving. Then this is repeated left-to-right. You must manage this a certain number of times on a certain number of attempts (I don't remember how many). Every hunting association shooting range has such an installation. It is typically the case that you must yearly pass three such sessions to be allowed to participate in a hunt organised by a group of hunters. In my humble experience this is meant to be a test of perhaps the most common real-life situation.
Then of course there are stupid or overly exited people who shoot at moving game without mastering it. There's no excuse for this and it's hammered in to us only to attempt safe shots.
I'm not arguing that this would be a good set of rules for e.g. the UK. I suppose every country of region has developed hunting practices that work for those conditions and the local hunters do their best to train the next generation. I'm just saying that a 100 m shot is not by definition a risky or unethical shot.