Here are the answers I got when I asked the same question a couple years ago.
The short answer to your question IMO is yes and no.
For sure if the answer was it is the same then we could just get a 32” TV and sit a foot in front of it and call it IMAX. We know instinctively that would not work. On the other hand IMAX is betting big with their new theaters that moving people closer to a 40’ high screen will be an IMAX experience just like their older 80’ theaters. This has caused people to walk into the new IMAX1.89 theaters and nickname them LieMAX though. All they see is they paid more for a ticket and walk in and find a screen just like the one down the road for half the price. They don’t study the seating distances or the sound system or even the quality of the projection system.
We have two eyes and they are set a few inches apart and each sees a slightly different perspective and allows for depth perception and part of that still works in a dark room where all we can see is the image. We can unconsciously determine image size to some extent. As the image keeps getting larger the space between our eyes doesn’t change and it gets harder to tell. There comes a point where it becomes cinematic.
I don’t have data or science to really answer your question and in the link I attached there are links to some of the science. But for me you are on the edge of this point for me with your 110”-100” comparison. So given those numbers I will say yes it makes a difference. I always say 110” is around the minimum size I feel can trick you into a cinematic experience. That’s not saying 100” is not going to be a completely wonderful image to watch and is still going to be much more cinematic than any 85” TV will ever be. But for me 110” is the cutoff for watching IMAX content with IMAX immersion angles.
Seating distance plays a roll also. As an example my room is small and my seating distance single row is always 8’ from the screen and the max screen size I can project is 110” at that distance my scope movies play at that width just not as tall and my regular 1.85 flat movies I use zoom and reduce them to 100”. TV I reduce even more to around 90” unless it is some of this new prestige TV for lack of a better name like Game of Thrones etc. if my room was larger or wider and I could find a shorter throw projector with 4k I would max out my IMAX size at 120 and keep my seating the same. But that’s just me.
I know the 100”-120” question will be coming up a lot as that seems to be the two sizes the ALR UST screens come in and there is quite a difference in price.
If you want to try something fun get one of these VR goggles that you put your phone in and can watch VR movies and such. They trick your eyes with two similar images one for each eye. Even though the screen is only a couple inches they can give you the feeling the image is enormous. Now if the rest of the PQ was any good they would be on to something. 3D shutter glasses with a projector do this to some extent also. I just want to watch movies though without looking thru anything.