'Technically' a single radio running 80MHz should be able to handle 100 clients doing basic web traffic. However, I would recommend 2 access points minimum. Assuming your also going to use 2.4GHz radio, maybe band-steering enabled or something?
You can use this capacity planner if you want, since you would most likely be able to fill out the requirements more accurately than I could as I'm unsure of the device types being used.
http://www.revolutionwifi.net/capacity-planner/Not sure what a large gymnasium means but if it is 'large' then maybe 4 access points might be easier, one per quadrant/corner if you will. Will also help with any future growth, give people some more spectrum etc.
You can use 80MHz on 5GHz if you wanted to, minimum I would recommend is 40MHz, to help you maximize client airtime. Just make sure no two access points are using the same frequency. So if your using 4 AP's, you'll want to disable one of the 2.4GHz radios on one.
Do not use a different SSID, only use one SSID to keep things simple/smooth. Just make sure you control the power output, make sure they are on different channels. Enable the load-balancing so that Meraki cant help divide the clients between the access points, since its an open auditorium a client will probably connect to an AP and could go anywhere in that space without a reason to let go most likely.
A 'better' choice would be RF design wise, using directional antenna aimed straight down, low EIRP, thats the best way to keep clients connected to the 'right' AP, so help split them up accordingly etc. But thats extra cost overhead etc.