This is a qualitative methods paper, so statistical significance is not relevant. The rough qualitative equivalent would instead be "data saturation" (responses generally look like ones you've received already) and "thematic saturation" (you've likely found all the themes you will find through this method of data collection). There's an intuitive quality to determining the number of responses needed based on the topic and research questions, but this looks to me like they have achieved sufficient thematic saturation based on the results.

97 samples is enough to get a 95% confidence level if you accept a 10% margin of error. 99 is not so bad, at least.

https://www.surveymonkey.com/mp/sample-size-calculator/

Significance depends on effect size.

How many independent witnesses would you need to convict someone of murder?

Same thoughts exactly.