SET IDENTITY_INSERT allows you to directly insert an identifier value, it does not require it. Thus, even if it was a general setup, starting your โnormalโ INSERT will receive an auto-generated identifier.
However, it is also a session parameter, so you are doubly safe.
As for the design - I did this and I donโt see a problem in it. Having "well-known" identifiers is fairly common - although you will have to decide if 100 is the right block for redundancy. Although it is possible, you really do not want to subsequently open an endless block. I used negative numbers in the past when there was no reserved range.
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