The tl;dr:
Technical limitations aside, there are very solid user experience reasons why this probably isn't allowed.
No, Windows will not let you set UI scaling below 100%.
(even if a stable workaround were to be discovered, most users would probably be quite unhappy with the results)
While I would love¹ to be proven incorrect, the implications of scaling at less than 100% are so fraught that this limitation is unlikely to change in the near future.
Background:
This has been the case for ages, likely since Windows first introduced the feature.
Compatibility with current software
The only ~purely technical~ reason I can think of:
- The 100% scaling size likely uses the smallest base image (e.g. Explorer and Taskbar icons, mouse and text cursors) resources included in various existing Microsoft and 3rd-party applications.
User experience
Going below the 100% point may cause small UI text and icons, especially in application toolbars and the Taskbar to be blurred to the point of ambiguity.
- Those fine lines in the taskbar 'Windows' menu icon? Blurred or gone.
Taken to the extreme, the UI ~might~ become so unreadable that the user is effectively prevented from being able to read the text even in the 'Settings' window and therefore is 'stuck': i.e. not able to navigate through 'Settings' to restore the original '100%' scaling mode.
- (Luckily, Windows is never used to run any SCADA software where confusing two icons could theoretically cost money or lives.)
Performance:
Since those carefully-designed graphic assets don't exist, if sub-100% scaling were allowed, it would also likely cause extra CPU/GPU workload - that is why only certain fixed sizes of up-sampling are shown on the normal Display settings screen and why the Advanced scaling settings screen warns that custom scaling between 100-500% is "not recommended".
- That might also apply to any fixed scaling option offered below 100%, and absolutely would for custom scaling sizes.
Some people enjoy reading:
Vector-based TrueType/OpenType fonts usually contain a ~lot~ of manual tweaking / hints to enable readable display of very small point sizes.
The marketing department & friends of the C-suite
Could they implement this at a limited range of options? 90%? 75%?
Perhaps - but it's extra testing for a horrible-looking edge case.
- The existence of the option, even if only available as a registry hack, might cause some people to actually use it in kiosks and other public-facing displays; this risks the same sort of bad PR as when a BSOD is seen on the 'arrivals' screen at a train station or airport monitor.
Combined with the first example below, even a 90% option could cause trouble in some environments.
Example and tutorial:
Imagine how Windows might look displayed on one of those cheapo '1080p-supported' projectors that actually only contains an imager with a native pixel resolution of, say, 1024x576 (or even 480x234).
- Windows thinks it can send 1080p, since that what the HDMI connection advertises, so it does: any text / vector content looks atrocious.
- (At least in this case the user could normally² unplug the projector and reconnect to a normal monitor to restore functionality.)
See for yourself... while connected to any monitor (at that monitor's native resolution), with Windows set to 100% scaling:
- Open Windows Notepad
- Type or paste in any block of text
- Now, use the Zoom Out command from the View menu³ five or more times in a row
- While not an exact analogue, you may still see how hard it could be to read down-sampled text, even when very high-contrast (the best-case scenario).
¹: As someone currently typing this very answer on a 1080p connection to a 55" 4K television as a second monitor, I came across the question very much hoping this was possible. Sadly, logic intervened and killed my potential joy.
²: Unless the computer is actually stored somewhere locked or inaccessible, such as a NUC-style PC hidden above the false ceiling in a conference room.
³: Alternatively, press <CTRL>
-<Minus>
five or more times.