OP: I would empty out residual and examine it ...might be able to burn it as suggested, otherwise, you have some hazardous waste to dispose of ...some refuse sites will accept. If you see algae in the residue you extract, there are algicides made for diesel which you can use when you fill it up (perhaps along with a fuel conditioner/cetane raiser)
How were you planning to fill it ...if you have a supplier who will come fill it, then I would discuss with them. If you were planning to mount it as a transfer tank on a pickup, note that such new transfer tanks are not frighteningly expensive.
How were you planning to fuel from it? If you will be pumping, don't let the suction tube go all the way down to the bottom ...and, you will want to use a filter, no matter what. Get an extra cartridge, or two ...then pump out the new diesel and run it back into the tank (a few times, perhaps) which will "polish" the fuel.
If it would take quite a while for you to use 100 gal, then algicide and conditioners may be essential ...but, then, why use 100 gallon tank, which you would have to keep reasonably full to fight condensation ...and/or use a water block filter. With good practices, you can store diesel fuel for long periods ...as I recall, the Air Force and other institutions have some guidance on long-term fuel storage that you can find on the net ...but why bother with really long-term fuel storage ...unless you are a survivalist ...depending on your climate, you would have to worry about seasonal blends and being out of sync with the seasons.
What I definitely would not do would be to fill/rinse with water or detergent solution, which would leave 100 or more gal of hazardous waste to deal with!