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In accordance with Scrum theory, how should a group of 100 people be divided into multiple Development Teams?

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Answer should be: Ask the developers to divide themselves into teams of 3-9 people.

The Scrum Guide covers the development, but not the team building.  The Scaling Scrum approach is actually to bring the 100+ developers in one room and give them the task to build teams of 3-9 people. This supports self organization and puts responsibility where it belongs. You can help them a lot by presenting the Product Backlog and other useful context information.