Easy. 100 Mbps hold a couple HD streams.
100mbps might hold a couple low to mid bitrate streams, but if you're looking at the higher bitrate streams, my opinion is that it will only hold one.
I use a 100mbps LAN to stream to my Roku, and/or to other computers, and that works fine for most applications. I also have one of those ~57mbps wireless networks, and I cannot get anything other than SD or very low bitrate HD to go over that.
Also, it seems to depend a bit on how the transfers are performed, and I don't fully understand why.
To play video on my Roku (which is a Linux system), I have video files on a network computer, and if I map smb directories on the network computer on the Roku, and play them by having the Roku PULL the data from the computer, it won't work on high bitrate HD, even over the 100mbps LAN. However if I initiate the streaming at the remote computer, and have the Roku receive the stream, then it works.
EDIT: Forgot to mention, that I used a network sniffer to watch the data transfers, and I can't figure out why these two methods are different, as the actual network traffic looks almost the same both ways. /endedit/
Anyway, 100mbps is fast enough for one HD stream, but might not be enough for two.