That age has never been confirmed by any credible means. The claims of 105 have long been trumped up by animal rights activists.
Wasn't her age estimated by the assumption that an adult male was her son and that she was post-reproductive?
I agree this age is based on doubtful assumptions. All confirmed or well estimated ages of wild or captive Killer Whales are much lower. The same is with supposed 200-year old tortoises and 80-year old elephants.
World's Oldest Known Orca Presumed Dead A recent study, although unfinished because of lack of funding, calculated that she was more likely to be between 60 and 80 years of age.