This isn't accurate. Options are discounted by their expected dividend payout. Unless a company is issuing either 0 dte or decades out expiration options, no options are giving any corporate exec 100x leverage.
That doesn't sound right. Can you explain in more detail? The only mention of 100x was in regards to a buyback, not a dividend. Options are generally issued with a strike price equal to the current market value, to minimize the tax liability. Following the options grant, a subsequent decision to perform a share buyback would be new information to the market, not expected. Even the execs who received that options incentive package wouldn't have known at the time that they'd be doing a buyback down the road, even though they'd be rewarded for doing it.