Does it matter? Why not $200? All the cheerleaders would love it here. If you read the actual reports these price targets are based on, they are laughable.
i.e. If you take the acquisition price of Siebel and multiply it by 40 and then add in a projected annual growth rate of 300% and then you discount back 10 years and then you assume that there is no competition or that the competition will eventually purchase CRM, then we come to a very aggressive price target of $100.
disclosure: all of the what we just said could be completely misleading and could have no actual bearing on the truth. We are paid by CRM to say this in investment banking fees.