Yes, the Ethernet connection always reports 100 Mbps but the wireless card does fluctuate between about 108 and even 150 on one occasion. I therefore think that the wireless connection does report actual throughput.
It *doesn't*, it reports the theoretical throughput it thinks it can obtain given the signal quality which, like ukhardy says, will not be anywhere near 100Mbps.
100Mbps ethernet is faster than wireless N. Arguably, you won't notice the difference in terms of internet browsing though (because this will only come down the line at a max of 8Mbps or whatever).
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