I can't believe anyone continues to fall for this...

"100 mph tested" means they test the bare jacket by crashing a test sled into it at 100 mph "government style." In other words, they throw the jacket against a wall at 100 mph to make sure none of the embroidery, lace ruffles or sequins come undone.

It does NOT mean that the jacket will protect the person wearing it at 40 mph.