Before the ESS changes and restrictions that came with it, 100mn ab fits were not that common, but since the ess change has occured, they have become the new mandatory mod to fit to compete or defend, forcing any player into more expensive ships/fits to to try to defend/attack another ess. The ability to counter a 150 mil isk ship seems to require a 300 mil isk ship and a much larger skill pool. (phantasm vs hugin). I see the ess as a way to lvl the playing field to prevent or deter a kiting meta. So far it has had the exact opposite effect. A phantasm should not be able to do 5km per second with an afterburner.
My suggestion is to ban the ability to fit 100mn ab from being fit to cruisers but leaving it to be able to be fit to BCs and up as it is now.