Hi @GregMcMahon,
Basically, these are just rules of thumb, and they are intended to help the user identify when sample sizes may be considered “small.” As noted in the Platform Preferences, both can be changed to whatever value the user wants.
I would say that a sample size of 100 is considered fairly reasonable in a "consumer research" related context but it is highly subject-matter dependent.
The sample size of 30 is often used as a boundary between what constitutes small and large samples, but ultimately defending that is up to the user and I would argue that it should be based on subject-matter knowledge (with some sound statistical thinking built into it for support). Here's a discussion thread from Stats.StackExchange that discusses this: https://stats.stackexchange.com/questions/2541/what-references-should-be-cited-to-support-using-30-a....