How many comparisons do we need to find min and max of n numbers?
You're dividing badly. If you look at your execution tree, you'll notice that most of the leaves on the last level are 3's. This means you'll need 3 comparisons here. For the same cost you could also compare 4 elements. Your efficiency here is 75%.

Your partial trees have to be full to be the most efficient. So you'll need to divide into trees with numbers of elements that are powers of two.

In your case dividing into a left oriented tree it's

T(100) = T(64) + T(36) +2
       = T(64) + T(32) + T(4) + 4
       = 94 + 46 + 4 + 4
       = 148