Hi,
First of all you should take care of the behaviours of your accs - in other way you’ll loose it pretty fast. The thing is that a HQ proxy & data isn’t enough for a safety suit - TK is watching you.
Secondly, about the volume. If we’re about ~100 accounts & manual orders processing, it means that you can handle around 10-20 orders per day (~20-50 comments) with the pretty low delivery speed. Plus, do not forget about the accs cooldown period.
Thirdly, about likes: ~100 accs is just nothing, sadly. I guess that it could be pretty difficult to get commercial advantage. Even if you’ll find a way to keep your data 100% safe (It’s pretty difficult thing, tbh) and will provide 100% retention - not a each seller will be interested in your service, just because like & follow count is just a count. No one will see your accs quality between thousands of automated accs..
About the comments pricing - it could be pretty high, especially if we’re about a HQ+ / 100% retention service, but low capacity is a problem again.
Anyway, you can try. You can start with a simple math to get the idea about the exact cost of your service, after you can review the market pricing and quality.
Will it become a serious income source with 100 accounts? Probably not. Will you get some great experience? - Definitely.
Good luck!