Without more information, it is difficult to size the circuit/feeder. Does the manufacturer list the heater as continuous? What is the actual load, I’ve wired a few and I have not seen a 100 amp. I remember a 111 amp unit that took four 40 amp circuits. Anyway, if it’s rated continuous, feeder is 125 %.
#2 AL at 60 degrees is only good for 75 amps.
Interior Installations. In addition to the provisions of this article, Type SE service-entrance cable used for interior wiring shall comply with the installation requirements of Part II of Article
334, excluding
334.80.
For Type SE cable with ungrounded conductor sizes 10 AWG and smaller, whereinstalled in thermal insulation, the ampacity shall be in accordance with 60°C (140°F) conductor temperature rating. The maximum conductor temperature rating shall be permitted to be used for ampacity adjustment and correction purposes, if the final derated ampacity does not exceed that for a 60°C (140°F) rated conductor.