In winter, I'm getting much worse mileage than your 100mpg equivalent. More like 50. There are plenty of ~50mpg cheap IC cars out there.
There are several cars in the 25-28k range that claim to get around 50mpg or a bit over, but I'm not convinced they really do.
Just as EPA range numbers for EV's are way off reality for many people, so are EPA mpg figures.
While the Mini Cooper SE with fed rebate is cheaper than them which might make people think it's the economical choice, it's not really fair comparison. The Mini is not intended to be the most economical way of getting around. those cars are larger, which is to their benefit. The Mini is better made though. By far. The Mini is also much. much, much faster. It also handles better. It's apples and oranges.
But you are correct, if we're looking at money only, there are ICE cars that are about the same to buy and get high mpg figures which may make them economically more viable. However we are comparing what sounds like highway use in a very cold winter. In other situations your Mini is cheaper to operate. You have to look at the overall picture.
But to make a more fair comparison of EV over gas you need to compare like for like. So for example a Cooper S gasoline model vs the Cooper SE.
Even without government rebates the SE is thousands cheaper over just a few years. I know because I made a detailed spreadsheet before buying.
With federal and in our case a state rebate, if the battery dies after 8years and 1 day so no warranty, I could literally throw the whole car in the trash and still be financially better off than if I bought gas version. And that's not an exaggeration. I did the math!
But no-one who really cares about the financials should be buying any new car anyway. A 5 year old car with decent gas mileage and reliability that you keep for 2 years and then move on is the cheapest way to go for total operating cost. That's what I did for many years.