And yes. Complaining about 100mb nowadays is ridiculous. You probably have larger logfiles sitting somewhere in disk doing nothing right now, regardless of your OS.
And those log files can be easily wiped or rotated (i.e. compressed, which can greatly reduce their size), as they should. You do not do the same with your other files, do you?
141MB: emacs-30.1-nodeps.zip
75MB: emacs-30.1-installer.exe (better compression? Contents seem similar)
27MB helix-25.07-x86_64-windows.zip
So there's still an Emacs distinction, it seems
(*not that these size differences matter in practice -- helix's "bulk" is all in compiled language grammars, each of which is not loaded unless you use the language.)
But regardless, if someone were to only ever installing Helix on their system, you might have a point. But you probably want to install many applications and if every applications starts wasting storage, you will soon run out of space.
But for desktop use, I think it's a good default to have everything "just work" out-of-the-box, because 110mb is nothing for typical developer machines.