The 100MB system/boot partition will be available for Ultimate, Business and Enterprise editions. Also, in addition to being used for BitLocker encryption, it holds the Recovery environment (WinRE) and boot files.
On a fresh installation of Windows 7, the installer will create the Bitlocker partition. If you do not intend to use Bitlocker, this partition can be subsequently removed.
On machines that have other existing partitions, the Bitlocker partition will not be created.
It is not needed to expand files during installation.