I concur that AC is probably too low for Star Gold but then LH and SK are way too high. NZ, UA and AC all are in the 35-50K range which seems reasonable (ie 50K). I don't think this means reducing numbers but it does mean building bigger and more lounges!
100K seems to fit another level of elite flyer and maybe should be a platinum level. Whether or not you need separate lounges is open for debate. I am happy to be in the same lounges as the 35-50K group but have not been happy with the crowding in some US Star Gold UA lounges. The airlines have not anticipated demand in this regard. AC will run into the same thing in Canada as it collapses its CP and AC lounges if it does not expand some facilities.
I don't think there needs to be a plutonium level that is officially published but the airlines should have a way to recognize the Stimpy's and Austman's of the world that are more often in the sky than on the ground. For those flying over 150K, then perhaps there are special privileges, chauffeur to plane

, porter to carry your bags etc. something similar to what Merry has said is given to BA's Premier Level.