A lot of people have a lot of different opinions, and it depends a lot on the strength of your bench. If you have a guy that's 70% as good a hitter/fielder on the bench then I would set it high (98 or 99) but if you have a 200k guy with an OPS+ of 35 as your backup then I might go a bit lower (95 or 96).
Fielding drops off pretty significantly as soon as you get below 100%. Hitting drops off very gradually. So I will usually set my DH and corner outfielders lower (93-95) and my IF/CF higher (97-98)