Headlight bulbs would stabilise the current better than resistors. With a resistor, the current will fall 10% if the voltage falls 10%. With bulbs, the current will fall less, maybe only 5%, if the voltage falls 10%.
If you are testing 100 batteries in say 5 hours, that is 500 seconds of load in 18000 seconds, so the load is only being used 3% of the time. If you are using wirewound resistors like the ones suggested, you don't need a big heat sink at all. I suggest that you bolt the resistors to a flat bit of metal, as you will need somewhere to mount them anyhow. If you have enough space to bolt them down, that will almost certainly provide enough heat sinking for the amount that they are to be used.
Wirewound resistors like that are rated at 5 times overload for 5 seconds, so using three 50 W resistor, totalling 150 W, at 350 W for 5 seconds is fine.



and 10awg is design (which is capable of a 35amp design)