The 100mm lens projects the same image onto the film/sensor plane regardless of whether you put it on a 35mm film camera or a 300d. The 35mm film camera will "capture" a 24mm x 36mm rectangle of that (circular) image. The 300d sensor is smaller, and thus will capture a smaller rectangle (about 16mm x 22mm).
Nothing about the 300d changes the focal length of the lens. But since the sensor is smaller (we call this a "smaller format"), a lens of a given focal length will yield a smaller angle of view when used with a 300d then if it was used on a 35mm film camera. Since the sensor is 1/1.6 the size of a 35mm film frame (in each dimension, 1/1.6 the width and 1/1.6 the height), a 100mm lens on the 300d yields an angle of view comparable to a 160mm lens on a 35mm film camera.
So to relate angle of view to 35mm film camera equivalence, you multiply the focal length by 1.6 .
But we care about focal length for other things, besides angle view, how does the crop affect them?
Well, to relate depth of field to 35mm film, you have to assume that the 300d user is either using a shorter focal length to get the same angle of view, or "backing up". The net effect will be that the 300d will have deeper depth of field at the same aperture as the 35mm film camera, or it will have comparable depth of field if you use an f-stop that's 1/1.6 the f-stop used on the 35mm film camera (e.g. f/10 on the 300d and f/16 on the 35mm film camera).
How about perspective? Well some people erroneously associate perspective with focal length, they want to say that a 24mm lens has a "wide-angle" perspective. Well, perspective depends entirely on the distance between the camera and the subject, and if you're using a shorter focal length on the 300d, then you'll stand the same distance from your subject (as with 35mm film), and thus you'll get the same perspective. If, instead, you use the same focal length on the 300d but "back up" to squeeze your subject into the 300d's crop, then you'll be standing further away, and your subject will have "flatter" perspective than 35mm film.
I don't think anybody claims that a 6MP sensor yields more resolution than film. But some people like the "smoother" image quality of digital vs film grain, and will declare the 6MP image to be superior, despite lower resolution. And if you print no larger than 8x12 or so, then greater resolution isn't really necessary. But if you want bigger prints, film will yield more detail.
So resolution isn't the "end-all" of image quality.
-harry