To compare 400 points (pt) and 100 gallons, we need to understand the context of what "points" refers to, as it can vary greatly depending on the system used (e.g., points in a scoring system, points in a grading system, etc.). If we assume points represent a numerical scoring system, they cannot be directly compared to a measurement of volume like gallons without additional context. Therefore, without more information on the value or significance of the points, we cannot determine which is greater.
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