I have used a lot of FP4 plus and a smallish amount of D100. My impressions are:
D100 has a far smaller grain and as fast.
D100 grain is very crisp indeed. So much so that in fine grain developers, grain becomes lessened further, but retains some cripsness. I tried D100 in aculux 2 and was amazed. From a 6x6 neg enlarged to 14", grain is totally invisible on a print and tonality very creamy. However, sharpness remains superb (and I dont mean resolution).
D100 is less tolerant than FP4 plus. My first uses were early on and printed on a condenser. At times I had real trouble with highlights. Now that I am more aware, I still find it gives me a hard time sometimes, but less often.
FP4 plus is a wonderful all round film with a very neutral look ie it does not have a particular character to my eye and will always look good. Grain is not bad, but nowhere near as fine as D100. D100 however does look more modern and is sometimes too clinical looking. I personally think moden films are bad for subjects which need to look hard, raw, gritty etc but great for those which need to look modern, clean etc. Does not sound very scientific, but still seems to fit my experiences! I do think it is the crispest of all the modern films (Acros/Tmax100), the others being finer grained but lacking bite in normal devs.
My 2Cents is this. Shoot both alongside for the same subjects. Rating both at the same speed wont be far out I am sure and have a play about with development. Maybe then you will get enough of a feel for D100 to decide whether you like it and if you would like to learn more about it. Personally I do not agree with those who feel you cannot comment on a film unless you have rigorously and scientifically tested it. I think if you produce a decent neg with a decent scale (to your eye and knowledge of what prints well) and print it, that will tell you quite a bit for starters.
I agree that D100 is as fine as Pan F and also agree with something I read somewhere that D100 actually has the crisper grain. Again tho, it is more modern looking.
When i get round to using more D100, I am going to try 120/5x4 in pyrocat as I think this will be dynamite (and prevent me blowing highlights when I make errors). If I wanted absolute cream and no grain, Aculux would do the trick.