If you are flying ZERO miles for the year and need to buy all the way to 100K, then you wont really be getting ANY value right?

You wont even get the SWU until mid year.

If you really are flying a lot and want status quicker to make that status more confortable (and have money to throw around) I wouldn't buy over 75K no matter what as that tier doesn't really exist until 2012 (giving you the rest of the year to close the gap to there).

That said if you think you are:
1) Likely to fly say 75K this year
2) Likely to fly frequently next year
3) Think the price to buy miles will go up significantly
4) Highly regard the top tier status for more than just upgrades
5) Have ZERO extra time to say actually take a MR or vacation
6) Have the money

Then "MAYBE"

You are probably better off just spending the money on 'B' up fares on your normal travel getting "Guaranteed" 1st class, AND helping you get to higher tiers faster.