The Tapo H100 is a hub which is also a “Matter Bridge.” There’s no such thing as a “matter over Wi-Fi bridge.”
I’m seeing a lot of confusion in this thread about the difference between a “matter controller” (Which can bring matter certified devices into its own app) and a “matter bridge” (Which can bring non-matter certified devices out to a different platform’s matter controller).
Under the independent third-party specification, there’s no such thing as a “matter hub.“ There are some individual device manufacturers who are describing their own hub as “matter hub“ if that hub is a matter controller, a matter bridge, or both, but it’s not a term That’s being used consistently.
For now, it will be less confusing for everybody if you stick with the standard terms: “matter controller“ and “matter bridge.“ Neither of these should have the “over Wi-Fi” phrase attached.
Individually certified end devices like sensors and light switches will be “matter over Wi-Fi” “matter over thread” or “matter over bridge.”
The FAQ explains how these terms apply in a SmartThings context:
FAQ: What do I need to add a Matter device to the SmartThings app? Do I need a bridge router device?