What you provide is an equality statement
$$
e_1 = e_2
$$
of two expressions and the infix equality operator.
The expression $e_1$
$$
\frac{0}{0}
$$
thus the result of dividing 0 by 0 (which is an instance of dividing a number by zero), is usually considered as undefined, e.g. there is no real number that could be used as result and not cause trouble elsewhere.
The second expression $e_2$ is
$$
\frac{100-100}{100-100}
$$
We could now argue that both expressions are equal for example by one of these arguments:
- fractions are equal if they have equal nominators and denominators and this is the case as reduction by partial evaluation of nominator and denominator individually is unproblematic
- each expression is an instance of division by zero and thus the same failure
- each expression is evaluated to the same special undefined value e.g. div, $\bot$, false (used for partial functions) or
undefined
(e.g. JavaScript) and thus equality of values occurs
Where the first argument would probably be objected by the argument that these expressions are constructed like fractions (syntactic equality $e_1 = e_2$, the expressions are the same) but are not proper fractions, because zero denominators are not allowed there, thus equality by value ($\sigma(e_1) = \sigma(e_2)$) can not apply because lack of values due to evaluation not happening (semantic $\sigma$ which assigns a value to the expression is not defined).
The second might raise the question if those two are different from other failures like $\infty - \infty$ or $1/-$ or $(1,2,3)+(1,2)$.
Nonetheless we might get convinced that equality holds and then continue boldly with $e_3$
$$
\frac{10^2-10^2}{10(10-10)}
$$
and $e_4$
$$
\frac{(10+10)(10-10)}{10(10-10)}
$$
and then try it again with $e_5$
$$
\frac{10+10}{10}
$$
This is not equality by argument 1, 2 or 3 but by argument
- two fractions are equal if nominator and denominator are each the same multiple of the other one $$\frac{n_1}{d_1} = \frac{c \, n_1}{c \, d_1}$$
We note that $e_5$ is now a number while $e_1,\ldots,e_4$ were not (be it $./0$, $\bot$, false but certainly no real number).
So inequality because of different type applies (comparing apples with pears).
Thus argument 4 was invalid, reduction by common division by $(10-10)=0$ is not valid to derive a fraction with the same value, as it changes the object from being not a number into a number.
We rather have
$$
e_4 \ne e_5
$$
Summary: Division by zero is the culprit but only at the fourth equality (see above) and not before. And there it is not a single division but a common division to reduce a fraction.