The term clipping as used here is bad, what MP3 Gain does is NOT what we understand as clipping.
Clipping is what an amplifier does when over-driven, beyond the power/voltage available from the power supply, it, as described above, flattens the top and bottom of the waveform, this produces DC spikes which pushes the speaker cones to extremes and produces heat in the speech coil, thereby frying the speakers, this is very common especially with cheaper audio equipment that uses a bad progression on the Volume Control Pot'.
In the case of MP3 gain, which uses an extremely clever algorithm, it simply means that the program has modified the file, either up or down in level.
BTW what is 100DB the max of?
A decibel is a ratio, not an actual amount of anything when related to Gain and it's logarithmic, that is the least change the human ear can detect is 3db which is a doubling of power when related to wattage.
A Library - about 40db
Traffic 30 mtrs - 70db
Threshold of pain - 112db
Rock band crescendo - 120db
Instantaneous irreversible hearing damage - about 145db
Try this test if you like, rip an audio CD to 320kbs MP3, drop the results into MP3 Gain and do a track analasis, with the target set at 89db, you will probably see it saying the lot is clipping, then look see what levels the analysis says and set the target to the most common level, now it's not going to process those ones and the clipping thingy has gone.
The guy who wrote this program should have used a different term, using clipping in this context is misleading, due to the algorithm used MP3 gain will never introduce distortion.
Sorry just noticed the date on this thread, but nevertheless it may help someone.