Yes, the $100K fee exists and applies under certain circumstances, essentially if the beneficiary is outside the U.S. or ineligible for a change of status or change of employer. Most companies are simply not pursuing H-1B petitions where the $100K fee would apply but there are exceptions.
It's possible to extend H-1B status beyond the 6-year max-out period if the beneficiary is in the green card process. But if the beneficiary isn't in the green card process, then the most common option is the O-1 and while it's getting harder to get an O-1, it's still within reach of many talented professionals and founders.
Also that the fee exists as a proclamation but is being litigated. It is on appeal in the DC circuit and there is a separate case in ND CA as well. In light of learning resources, my money is on it being overruled.
https://www.courtlistener.com/docket/72095497/chamber-of-com...
https://www.courtlistener.com/docket/71541425/global-nurse-f...