I suspect there is still some hesitation in various quarters about the authentication, even if a number of experts have declared it a DaVinci and not merely of his “influence.”
If it were utterly unquestionable as a DaVinci it could probably fetch closer to $250-300 million in the rarified art market. A few greats have pushed toward that range in recent years, and there may never be another DaVinci on the private collectors’ market (there are so few and others are all in museums I think). I’m no expert but I have to suspect that it’s only the less than bomb-proof authentication that would keep this as “low” as $100 million in the current art market, which has been flooded with fortunes from Asia..... fewer and fewer “greatest” old master paintings are still available in the private markets as they get donated to museums through the years.
https://en.wikipedia.org/wiki/List_of_most_expensive_paintings
When I lived in Des Moines we’d occasionally visit the nice art museum, which was impressive for such a small metropolitan area. The late designer Halston, being from Des Moines, donated a nice collection of modern art.