Forgetting about all of the (completely legitimate) concerns with this comparison aside from statistics, we can get a general idea from simple statistics how convincing having the first crash at 100 million miles should be.
For the purpose of our simple modeling, suppose that there is a constant risk per mile of the car catching fire, making an exponential model reasonable. Under this model, observing the first fire at 100 million miles would give a 95% confidence bound on the rate of fires of about one fire every 33 million miles.
If we're comfortable with the stated rate of about one fire every 20 million miles for other cars, then this would give a 95% confidence upper bound on the Tesla's rate of fires at about 60% of a normal car's rate. This isn't the 20% that Elon's statement would imply, but it does suggest a difference (which could just be due to other problems with the comparison).
For the purpose of our simple modeling, suppose that there is a constant risk per mile of the car catching fire, making an exponential model reasonable. Under this model, observing the first fire at 100 million miles would give a 95% confidence bound on the rate of fires of about one fire every 33 million miles.
If we're comfortable with the stated rate of about one fire every 20 million miles for other cars, then this would give a 95% confidence upper bound on the Tesla's rate of fires at about 60% of a normal car's rate. This isn't the 20% that Elon's statement would imply, but it does suggest a difference (which could just be due to other problems with the comparison).