I was starting to wonder the same thing but there’s a lot made. 150-300K bottles:
https://www.thedrinksbusiness.com/2016/11/idealwine-update-comtes-de-champagne/
I figure it keeps getting released in waves by the distributor
These are just a few of the Champagnes I have enjoyed over the years that are under $100:
• Roederer NV Brut
• Deutz NV Brut
• Billecart-Salmon Brut Rosé
• Duval-Leroy Brut Rosé Prestige
I would suggest that the California sparkling wines from Roederer not be overlooked.
2006 Taittinger Comtes is a nice champagne, but I personally did not care for it. Too fat- almost flabby. It should age nicely, but I am not sure it has the acid levels to morph into something much greater. 2006 in general I am seeing marked down (plus the vintage is still hanging around in distribution even though there are 2008s and 2009s ready to get out the door.)
For my money, best under $100 champagne right now is 2008 Taittinger Millesime. A real stunner- one of the finest vintages I have ever had of the wine. Needs 5 or so years, and will go 20+. It is true to form, but a bit fuller in body than usual right now.
Just attended a Rose Champagne tasting with Ed McCarthy the speaker. Some excellent wines there, also some which I found a little dilute. Echo Tom’s sentiments about the Comtes 2006, and underwhelmed also by the '06 Rose. Unequivocally, the best Champagne there was the Grand Dame Rose 2006. Seriously expensive, but worth it. Complexity, impact and a stunning finish, at least 3-4 points higher than anything else I tasted. Unfortunately around $250 a bottle. Ed love the Dom Ruinart, but, for me, it really suffered being in the same bucket as the Grande Dame. Because it was an '04, I tasted it after the GD, and it got really lost. After hearing from a friend, I retried it, and it was pleasant enough, but not in my top 5.
Within the price range, and also excellent, was Pol Roger, Henriot, Mumms (yes Mumms) and Duval Leroy. I am not sure what is happening at Perrier Jouet, but for me, the Belle Epoque was a mess, with a heavy dosage, and very 4 square.
when did you taste it? It’s an acid bomb right now
Bumping as ‘tis the season. Any other suggestions?
Nobody has said Jacquesson?
+1 for the 740. Had a bottle on Monday and it was drinking exceptionally well. Good value for Champagne imo 
Would also include Charles Heidsieck Brut Reserve NV and Rose Reserve NV, as well as anything from Paul Bara if you like heavier Pinot Noir dominated champagnes.
Highly enjoyed the Envoyer pick up of Mouzon Leroux L’Atavique. Really lovely stuff for around $40. Also a big fan of Jose Dhondt for both NV and vintage.
A great value for under $100 (~$75) is Varnier Fanniere Grand Cru.
Marie Courtin Efflorescence. For a cheaper wine Ayala Brut Majeur. I’ll put in another vote for Chartogne Taillet.
Another name I don’t remember seeing, but have always found extremely high quality: Alfred Gratien. Probably haven’t had a bottle in five years and now have a hankering, will find one for the holidays.
Dan Kravitz
look at Ployez-Jacquemart.
Sitting here sipping on a 2014 Marguet Shaman Rose Ambonnay (66 Chard / 33 PN). 40 bucks. Terrific for the money.
This. Was able to get a share of an auction case win with Dale. Enjoyed it.