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In the statement 'The value was set as 100.', if I were to replace 'set as' with 'set at', what would be the difference.

To my ears, 'set at' sounds more decisive than 'set as'. As if, the writer is not completely sure of the choice of the value when he/she uses 'set as'.

Am I right? Is this the only difference? Ngrams tells me that 'set at' is more commonly used but I am more interested in the difference.

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The usual idiomatic form is "set at".

However there may be circumstances where "as" might be used, especially if one was not wishing to appear too hard and fast about it.

You are quite right that "set at" does sound more decisive. There would certainly be nothing wrong with using "as". .

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