While the tuner may be rated for 300W when properly matched,
in the process of tuning the voltages and currents can be higher.
That's why it is good practice to tune at low power.
And tuner power ratings need to be taken with a grain large bag of salt.
I have a tuner with much larger components than the modern "300 watt"
units, and have arced the capacitors at 10 watts matching an extreme
load. It isn't uncommon to see melted coil supports at 100W in
such units, and one friend had the coil wire get so hot it unsoldered
itself. So don't assume your are safe at 100W under all conditions.