> ~100ms represents optimal [human] reflex time in recent research.

For unpredictable inputs. Intervals between a human own actions or discrepancies in delays between successive external events can be effected or perceived with significantly greater precision, especially for people with e.g. music training, especially for percussionists. I’d bet on somewhere between one and two orders of magnitude more precision, that is single-digit milliseconds, at higher skill levels. (Chopin’s Fantaisie-Impromptu is among the easier rhythm-based parlour tricks and already requires staying below ~30ms of error. Alternatively, a single frame at 60fps is 17ms, and speedrunners can hit single frames of a game pretty reliably.)