Bitshares is a vertical scale and it'll never be able to process 100,000 tx/s on commodity hardware let alone expensive server boxes. Even the very fastest CPUs at the moment will struggle to validate 30,000+ signatures per second and that is before doing anything else with regard to transactions like verifying outputs, read/writes to the DB etc...
I haven't seen any evidence of stress testing that proves BitShares's claim or the claims of any other crypto, and until we do, it should be taken as false advertising.
Yes, it's worrying that they seem to be promising something that for it to be accurate would probably break the laws of physics(1 second block times?).
This isn't the first I've had issues with Bitshares marketing and claims. I think it's very much a legit project, but they go about it in a way that often reflects poorly on themselves.