Scale percentages are not consistent for images.
When placing a file without changing the scale, the links panel should display 100%.
It does that for Linked Tiff (and PSD) files, but displays a scale percentage (that depends on the resolution) for JPEG and PNG files.
When images are Embedded, a scale percentage is shown, where a resolution of 72 ppi is shown as 100% and smaller percentages for higher resolutions.
When images are just placed 100% should be shown, they are not scaled and their size reflects their resolution.
Currently (Illustrator 28.7.1) it will show 100% for a Linked Tiff file with a resolution of 144 ppi, but when embedded, the same file shows 50%
See this User Forum dicussion: https://community.adobe.com/t5/illustrator-discussions/placed-image-scaling-is-wrong/m-p/14865963#M420645
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Camryn
commented
1. Windows 11 Pro
2. Illustrator v 26.5
3. When I place a linked image at 100% scale, the links panel shows it scaled at 100% which I would expect. When I go to embed that same image, the links panel shows that it's scaled at 24%. The image itself doesn't visually shrink, but the links panel changes the information for some reason.
4. I expect the links panel to show 100% scale when the image gets embedded. I don't understand how it's scaled at 100% when linked, but 24% when embedded, when all of the file information is the same as when linked.