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It's 100,000 TOTAL miles. It's the company's way of showing that they have confidence in the car, no matter how many miles it currently has.
So, if you bought the car with 35,000, then you essentially get a 3 year, 65,000 mile warranty.
But it would really only benefit someone who drives a lot. Even if you bought the CPO with 10,000 miles on it, what's the likelihood you would drive 90,000 in 3 years?