Assume the same identified plot actually measures 90 cubits.
First wording: “This whole plot for 100 dirhams; it is 100 cubits.” The buyer may keep it for the full 100 or reject it.
Second wording: “This plot as 100 cubits for 100 dirhams, each cubit for one.” The buyer may take it for 90 or reject it.
One numerical discrepancy can have different consequences because the agreed allocation of consideration is different.