Where did you see a test where the drives you own score 100 MB/sec?

Only "mainstream" units that can archieve that speed are the Velociraptors and the new 1.5 TB disk from Seagate, maybe the Spinpint F1 series from Samsung if i recall correctly.
If you wanna see that kind of speed with "normal" drives you need a
RAID 0 or 5 array.
That and Vista hadles disk transfers slower than XP.
As for the AHCI or Legacy question, AHCI may give you a marginal increase of speed in some situations, because of Native Command Queueing, wich basically does this: when multiple instructions are sent to the disk, the disk may change order in wich they are to be executed so to limit the travel of the read/write head to a minimum.