What makes you say that? I can understand CO given his TAGish/sometimes-LAGish tendencies not slowplaying AA/KK, but BTN is kind of unknown (hasn't shown down any hands at least). I personally don't discount anything from an unknown. That's the reason I included JJ+ in range, as opposed to CO who has only TT/JJ.

Very few players overcall with KK/AA in what is guaranteed minimum 3-way pot, very likely 4-way with SB (if BTN is alert), and possible 5-way with you. Granted it's not impossible but very few players do it.

I didn't bother to go over your math but without 100bbs it's a no-brainer to shove. Set-mining with 100bb's would still probably be less profitable than raising/squeezing because of the callers inflating the pot ($60 already). My guess is that at around 150bb's it becomes more profitable to set-mine.