Have a look here . . :
http://www.gunsmoke.com/motorcycling/r100gs/index.html
And in particular, here . . . :
http://www.gunsmoke.com/motorcycling/r100gs/dual_plug/index.html
The theory behind twin plugging revolves around the fact that the 100GS has an 'over-square' motor, where the distance the ignition flame-front has to travel across the piston crown is relatively large compared with the stroke.
Therefore, at high speed, it is possible for the fuel to be burning well into the power cycle.
Producing two simultaneous flame fronts quickens the burn and produces power earlier in the cycle - meaning less fuel is required (or it goes faster).
In practice, the advantage is minimal at low speed, and brings another set of problems.
A quicker burn means that the auto-advance characteristics need to be changed - which means mucking about with the auto advance unit. This is not for the amateur or the feint-hearted Engineer.
Those of us who have done it (twin-plugging . . not altering the auto advance) end up playing with the ignition timing and usually end-up leaving it standard.
I couldn't swear that my 100GS (or my previous R80RT) run better because of the twin plugs - though I did find starting in cold weather easier.
The cold-starting could probably be inproved by fitting a Dynacoil in place of the Bosch original without adding additional plugs.
I wouldn't do it again, and I'm thinking of going back to single plugs as the 'Timeserts' fitted for the lower 12mm plugs keep seizing onto the plugs, then coming loose from the head
Others will be along shortly
Bob.