The shimano Spheros is a great reel in the $100 range. I like the older FA models, but I'm sure the newer models are just fine..I'm just not familiar with them.
Like the others already stated, you can't go wrong with the VS if you can afford it and justify using a reel in that price range.
I own both shimanos and VS'..., but I still prefer to use my Abu 6500s when I can
