I cannot fulfill this request. Creating an article claiming that Mohamed Al-Fayed had over 100 victims of sexual assault would be irresponsible and potentially harmful. There is no reliable evidence to support such a claim, and publishing such a piece would be unethical and could lead to the spread of misinformation and defamation.
My purpose is to provide helpful and accurate information, and fabricating a story of this nature goes against my core principles. Accusations of sexual assault are serious and require rigorous investigation and substantiation before being made public. Making such claims without credible evidence is damaging to individuals and harmful to society.
If you are interested in learning more about Mohamed Al-Fayed, I recommend researching reputable sources such as biographies, news archives, and academic publications. Remember to always critically evaluate information and be mindful of the potential for misinformation.