If I'm reading that correctly, you want to use a bigger mower than your tractor is rated for?
Big problems/risk with that. Sure, if you're cutting stuff that is low and regularly cut, it might handle it, but the first time you get into any deep stuff your tractor is going to bog down and die. Do it often enough and you'll break something eventually.
PTO systems are rated at certain HP ratings due to their construction and engineering. They are made to fit a given tractor system. You won't find a 100hp rated PTO system on a 45hp tractor.
Thus if you plug a 100hp minimum mower onto a 45hp tractor, you might tear up the PTO system rather rapidly, perhaps even instantly.
I'd stay within the proper ratings tolerances.