The length of a "regular" cigarette is 70 mm, and "king size" are 84 mm. The filter cigarettes marketed as 100's are 100 mm in length and some brands sell 120 mm lengths, but with a decreased diameter.
(The length of the cigarette that is smoked can substantially alter the "tar" and "nicotine" because whatever amount that is absorbed by the intervening unburned length is eventually vaporized by the combustion and inhaled as well.)
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I've always wondered the same thing as 100s seem to have more tobacco than regular cigarettes but there both the same price weird. I belive its because the 100s last a lil longer and taste a lil different but the difference is regulars have full tobacco while the 100s have the same amount but the rest lil bit is sprayed tobacco, (fake tobacco spayed special leaf) and also the filters are a little longer.