If you read Marvel Comics and, more specifically, read them on your iPad or tablet, then this is a great deal. If you don't read weekly comics, or prefer going to the comic shop and having the actual comic for your collection, then this honestly isn't worth it.
Here's the deal: if you buy a year's worth of access to Marvel's digital comics (although they have decades of comics to read and not just the new current stuff from the year you sign up for), you get a special "Welcome Kit" which includes all kinds of cool extras (including preferential treatment seating to Marvel convention events) along with this gold version of Hasbro's Marvel Legends Ultron figure. This gold version represents the Ultrons from Marvel's recent Age of Ultron comic series.
This will all cost you $99.99 for the year. As I said, if your a digital comic reader, then this is not a bad deal at all. If you're only in it for the figure, then $100 is way too much to spend-- and here's the real reason why: you can buy this figure on ebay (from China) for about $35 for a set of two Ultrons, one silver, one gold. Yes, the same gold figure as the one that comes in the subscription set.
So, decide what works best for you and go for it.