I've just purchased the 100L a few days ago. Haven't had a chance to really play with it yet, but I think I'm going to really like it. It is a great combination of features in one lens that will be great for a general walk around lens. The IS is most useful at longer focal distances, and provides less benefits for macro work.
I think for those that are seriously into macro photography, they would go for the MP-E 65mm which offers up to 5x magnification.
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