If you can only get 100 x 100 and your box section has play you could always weld some thin strips to all 4 side to build it up.Yes unfortunately, the upright post on my winch mounting plate is 80 x 80, so I need a sliding fit that is fairly close/tight so there's not to much slop....
I'm in the process of making a winch mounting bumper for the front of my Disco2, that allows me to lift the winch in and out when required...
Winch plate: https://www.mig-welding.co.uk/forum/threads/winch-mounting-plate.117746/