I would imagine however that when the headlight aim was being checked, the intensity of the higher rated bulb would show up on the Lux meter indicating that it wasn't 'E' rated and cause a fail.
I think you overestimate the MOT test.

My guess is that there will be more difference in light level from model to model, depending on the efficiency and condition of the reflector and lens than you'll get between a 55 and 100w bulb.
In addition, output from a 100w bulb will diminish quicker than from a standard bulb as it blackens the glass sooner in its' life.
That and the additional voltage drop in the wiring, switches, etc. which will reduce the voltage at the bulb and hence light level.
Bottom line, it's not a great idea for the reasons discussed, an MOT won't pick it up IMHO, but it may be technically illegal and if there's an expensive incident and an insurer is looking for a way out, you are playing straight into their hands by fitting a bulb other than the manufacturer's spec.
Kevin