From a business perspective, probably 100,000+ rows are not going to be processed by a user in a spreadsheet.
Can you either filter the browse before export or create a custom browse that summarises the data in some way?
You culd then have a sub-browse that gives the detail to show how the summary was arrived at.
As an example, you could have an inventory summary-by-product-line browse (to show value of inventory held for each product line). This would likely be a manageble number of rows.
Then a browse collection would link this to the detailed browse but would only have to show the items for the product-line currently high-lighted. This is also likely a managable number of rows (so fast enough to show the details adds up to the total).
A browse collection cant be easily exported to spreadsheet, but I woud suggest its better to look at the real live data rather than an out-of-date unmanagmentable large spreadsheet anyway.