That's kind of amusing... either the seller
was informed VERY badly about his/her item, or
he/she is trying to scam some poor cel-collector
sucker into buying a trading card and thinking
it's a rare cel...

This "cel" card (called that because it's a 
transparent chase card found in the American
Funimation card sets - most of the card is 
just clear plastic except for the image, which is
printed on the card in an airbrushed-fashion
[certainly not handpainted, it is made by a 
machine]) is one of the chase cards ("rare cards"
in a series) in one of the recent (looks like the
year 2000 release, actually) Dragonball Z card
sets.  I have a few cards like this (although not
that exact number - I think I have C2, not C3)
and they're not that hard to get.  

The rarity tends to be 2 "cel" chase cards found
in each single box (hmm... 15 packs per box, I
think?) of the series.  I'm not sure how many 
there are total in this series... 6 or 8 different
"cel card" images, I think...  In any case, an
entire box of the cards should cost you no more
(assuming 15 packs) than $45 ... I know several
local comic book stores that sell the cards as
sets and then have the "cel" cards for sale 
as a separate item for $5-$10 each depending
where you go.

This is not a "rare" item, this is not a 
production cel, and this is certainly not worth
$100 unless you have a lot of spare money laying
around that you're dying to throw at someone.

Lady Z  =)
(who is actually more curious about what the plug
[headphones, maybe?] next to the trading card is
in his picture... where do you get nifty green 
cords like that?)