DR-M100 uses RM-SDR027U and looks just like the DR-M10 remote, but without the flip-down panel. The buttons are all visible.
Eject was moved to the top, replaced TV MUTE.
The other small gray buttons under REC / STOP and from under the flip panel are now all under REC/STOP, although slightly re-arranged. REC MODE is in a different spot down there. And Live Check and Angle were merged.
The ergonomics on the back are different too.
Wash hands before handling remotes -- it increases the lifetime.