My Tower Levels in Construction:
Boulder: 44
Freeze: 15
Storm Caller: 40
Party Tower: 24
Kraken: 10
Salt Lick Bonus: 7/10 (35% extra points)
To beat Wave 100 Kraken should be enough at level 1, and Party Tower also does not have to be that high, only enough to cover the towers shown in the video.
Storm Caller might even do the job with level 30 since you only need high single target DPS in wave 90. Since wave 90 only consists 2 Green Monsters you can simply keep selling your Freeze Towers and Boulders to buy more Storm Callers in case you can not reach the DPS necessary for beating it.
In terms of level needed for Boulders I am not quite sure which the minimum level would be in order to beat the hard waves 85-90, but I suppose it has to be in its high 30s, like 38-39 or higher, since even with my level 44 Boulders it was a very close call.
![](https://i.ytimg.com/vi/1PNIqHfCXkg/mqdefault.jpg)