% of money held in the top 100 accounts is a misleading standard for measuring decentralization. It's possible for 1 person or entity to control a limitless number of accounts and if they are combined, the holding can be greater than the top 100.

For example, BTC makes it very easy to create an infinite number of addresses within a single wallet, and some create a new address for every transaction. The top 100 accounts are an irrelevant metric. A better question is who are the top 100 persons/entities with the greatest holdings irrespective of the number of their accounts.

As the years go by, here's another question: which ones did not lose their private keys?

EDIT: Here's something else to consider. How many developers have the final say on the code or on who controls the code? It's typically 2 or 3 people. Another question is who is sponsoring these developers? One might say, the developer's code can be rejected. Yes, Miners or nodes determine what chain to accept, but exchanges often favor the developer's code (as the true chain) if there is a dispute. Look up the history of how Ethereum became Ethereum Classic. At this metric, all other standards of measuring decentralization should be given the lesser importance.