I cover this technique a bit in
https://www.pentaxforums.com/forums/pentax-lens-articles/152336-cheap-macro-b...lose-work.html
A 28:100 reverse-stack WOULD be unusable in most fields, unless you've setup a field lab. As Anvh said, you'll be working with very little light, and DOF is terribly thin. Your working distance would be the same as with any prime-reversal setup: about 45mm, the PK register distance. With the primary (100mm) at infinity focus, magnification is ~3.5:1; at close focus, somewhere upwards of there. You'll need light(s) and tripod and maybe a subject stage. Be sure to heed the other stacking rules: Leave the primary aperture wide-open; control the exposure by adjusting the aperture ring on the secondary (28mm); focus by changing camera+lens-to-subject distance, not the focus rings.
As with Anvh, I'd also recommend stacking nothing shorter than a 50mm onto your 100mm macro. Handheld fieldwork at 2:1 or greater is possible with a primary of 50mm or shorter, but hi.mag work is just pretty problematic with a 100mm primary.