Hello; Some will depend on the environment around the tank. If in a house living area the tank heater will only have to make up the difference between the ambient room temp and the desired tank temp. In a garage, basement or such the ambient temp may be much lower so the heater may need to be a higher wattage.
I like to have two smaller wattage heaters inplace of one stronger. This way there is some protection from heater failures. I have had heaters fail by being stuck on and also by not heating at all. With one strong heater the tank can be overheated if it sticks on. With two smaller heaters it takes much longer for one stuck on to heat up the water and the max temp should be lower. If one smaller heater fails the other can usually keep the tank from getting too cold.
I also like to use a smaller wattage I can get away with. I have had strong heaters cook tanks. The smaller heaters may have to stay on more often to maintain the temp but the temp swings are more moderate.
I know that I have not answered your question. If the fish room is cold then 300 watts total may be best. If the fish room is warm then smaller wattage may work.
One other thing. The heaters do not have to be matched. Over the decades I have used heaters of different wattages in tanks many times. Not so much by plan as by what I had around that worked. So if you start with two 100 watt heaters and they are not enough, you can replace one with a 150 watt heater and have a 150 and a 100 in the tank. Or any number of combinations.
I also tend to adjust the thermostat of the weaker heater to come on first and most days that heater does most of the work. The stronger heater adjusted to come on a few degrees cooler. Say the small heater set at 75 F and the strong heater set at 72 F. I also place the two heaters some distance apart.
Good luck