It's not about the number of votes, but voting power. So it doesn't matter if it's 100 votes at 100% or however many at 10%; after a certain threshold, the voting power would decay faster to penalize for vote spamming. When I said "100-200 full-strength votes" I really meant "100-200 full-strength votes or equivalent at other strengths". This may not reduce the number of votes - true - but it'll reduce influence/Rshares from high frequency bots.
Of course, you're right that they can just split SP among several accounts, but they are already doing that. This will just make it harder to do so. Today there might be people spamming with 500 votes at X% with 10 accounts taking their VP down to 20%; now they'll need to make 100 accounts. It'll be a deterrent.
High frequency bots don't have high influence/rshares. It's a trade off. You either have high frequency (voting on more posts), or high influence/rshares on less posts, but not both. There is only 20% VP regenerated everyday.
Since everyone can create accounts for free (registration fee is deposited into new account), number of accounts is not actually a barrier for bot runners -- they're already scripting everything. Sure it will need some work/efforts, but it won't stop them.
//Edit: forgot this: in current code, there is a penalty when calculating VP regeneration. The penalty is larger for voters with higher frequency.