Here is my understanding of the issue.
Let's take your example of 100A charge current, and I'll say there are 4 batteries in parallel. Each battery is connected to a bus bar with 10' 4/0 cables, so 20' round trip, and .001 ohms each. I think this is the same as your example, but I have added that there are 4 such batteries in parallel.
Let's assume the cable for one battery are 6" longer, so in total 21' rather than 20'. Those longer cables will be .00105 ohms vs the .001 ohms for the other three batteries.
Now apply the charge current. The current will divide up according to the resistance of each set of cables. If my math is correct, the 10' cable batteries will get 25.1A each and the 10.5' cable battery will get 24.1A. That three shorter cable batteries will reach full charge and their voltage will spike before the long cable battery does. As the fully charged battery voltages jump up, more current will go to the lower charged battery, but because the end of charge happens so quickly, the low battery is unlikely to reach full charge. Then on discharge the longer cable battery isn't being drawn down as much, so overall it works less than the others.
Anyway, this is my understanding of why LFP manufacturers call for equal length cables. With parallel inverters, Victron also calls for it for both DC cables and AC output cables in order to get even loading between the parallel inverters.
OK, good explanation of the theory, Thanks!
So... Lets use Victrons approach here and use your "test setup" of four 100AH batteries and assuming we are starting at 25% charge.
You turn on the charger and it ramps up to 14.2 volts.
After 179 minutes and 16 seconds the first three batteries reach full charge and their current drops off.
The fourth battery has received 72.01 amp hours of current resulting in a charge state of 97%
The battery charger switches to float mode of 13.6v sits there with one battery a bit undercharged.
so in theory you are 100% correct.
But... How does the charger know the batteries are at a full charge and switch to float mode at 13.6 volts??? The current has to drop below the residual current number, often set at 4%, or the absorption voltage timer must expire.
This is where it gets tricky... Why??? Because the residual current number of 4% does not include the loads that are on the battery bank. Remember, your boats loads do not stop just because you are charging, and those loads are not all that easy to predict with any accuracy.
so... what really happens is the charger never reaches it's residual current number and continues to charge at 14.2 volts until the absorption charge timer expires. Or... You pick a number based on what you think your loads might be and your batteries are sometimes undercharged.
I would argue that although your logic and theory are 100% correct, in real applications there is enough "slop" in the system that the cable lengths are not as important as one might theorize.