Depends on how well your design is balanced. Generally 100mm is better as the box section has the depth to maintain rigidity, whereas the drawbar is just a beam and requires extra strength at the forward end of the trailer tub where the most strain will be located.
Alternatively, you could use the 75mm right through and integrate the tub to a tapered box at the front, thereby extending the body and stiffening the drawbar.
Ahhh, decisions, decisions