v.123 - Tempest: Into the Storm Update Notes

Maybe you'll be able to get dAB and dSE on lv100 equips?

Nope. It's the stats amounts on the items. For example:

The 4th job Demon Slayer shield was 6 STR 24 Accuracy 6 Attack initial reveal with a level requirement of 120. Now that it got lowered to level 100, the stats get lowered in respects to the equipment level. The post Tempest initial reveal stats would be: 5 STR 20 Accuracy 5 Attack. (Though it's actually 6 STR & Attack rather than 5, not sure why, but it is.)

... because(for Rare rank secondary lines):
+STR is (level/20)
+Accuracy is (level/5)
+Atk is (level/20)
..where "level" = item level