Originally posted by OregonJim No. It should be set to 100mm. The extension tubes don't change the focal length, they just decrease the minimum focus distance.
50mm of extension on a 100mm lens gives you 0.5X magnification, but the field of view is still that of a 100mm lens, which is what matters for SR.
At close range the image distance has significant effect on focal length 1/f = 1/i + 1/o. For large object distance (large o) a change in i is negligible, but at close range i may become even larger than o and thus quite important. Focal length typically decreases with increasing extension and the printed focal length is only true for infinite focus.
The simple formula answers all other questions as well.