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After block subsidy goes to zero does a miner still have to wait 100 blocks to spend the reward (from the fees)?

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Yes. We still need to allow time for small-scale block reorganisations. Miners of stale blocks should not collect and spend fees that are needed by ultimately successful miners of the same transactions.

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    Thank you for the quick reply. I asked this question because we were debating what would be the minimum amount of UTXOs that can ever be. So I guess 102 utxos? twitter.com/zndtoshi/status/…
    – zndtoshi
    Commented Oct 3, 2022 at 16:07
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    @zndtoshi It's actually zero, since the coinbase transaction can send the block reward to an OP_RETURN output, which doesn't create a new UTXO. Commented Oct 3, 2022 at 16:29

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