The 102mph limit of the SR is required because it's reaching maximum motor speed with the given gearing.
Lower the gearing and there will be a marginal improvement in 0-60 times (not much though as the motor torque seems restricted under 20mph) with significant loss in max speed. Like the Brammo before it, the 100mph figure may be more a marketing thing than what the bike is capable of.
Increase the gearing and the bike will do over 120mph but 0-60 times will be a second slower and overheating of the motor is more likely as it will be straining harder under any degree of acceleration.
My view is that the bike speeds are limited primarily by the motor overheating and the lack of fairing. Ninja 300s with fairings go faster with less horsepower and torque. Adding fairing to the SR would allow for better acceleration, top speed and less overheating. On a naked gas bike you don't see these issues until over 120mph and they are mostly evident in the lousy fuel economy achieved by such bikes on the track or during similar high speed riding.
Zero will have to move to a faired bike, bigger liquid-cooled motor, higher voltage battery pack or all of the above if they are able to move beyond the constraints of the SR. Don't get me wrong I think the SR is a great bike but the 116V pack, air cooling and lack of fairing means it can't comfortably go much over 120mph.
Like others on this forum I'm trying to address the latter two limitations. Hopefully the outcome will provide some good information to feedback to Zero, particularly around the benefits of running full sports bike fairing on a Zero SR. Can't be easy for the motor to push someone like me through the wind at 100mph!