I have access to ORCA's source code, and I can assure you that ORCA indeed uses $\omega_0 = 100 \rm{~cm^{-1}}$. However $\omega_0$ is hard-coded in ORCA and not controlled by the input parameter CutOffFreq; if the user specifies the latter, it means that all frequencies smaller than CutOffFreq are neglected in the calculation of the partition function, which is a completely different thing than what $\omega_0$ does.
In Grimme's paper, it has actually been explicitly mentioned that "We chose a value of $\omega_0 = 100 \rm{~cm^{-1}}$ as a default" (right after Eq. (8)). Therefore the people who wrote the corresponding chapter in the ORCA manual probably didn't bother to stress that again. That being said, the same paper also said that $\omega_0$ can be anywhere between $50 \rm{~cm^{-1}}$ and $150 \rm{~cm^{-1}}$ without deteriorating the results, and indeed some papers did choose other values (such as this one which chose $50 \rm{~cm^{-1}}$). Given this, I may consider mentioning $\omega_0 = 100 \rm{~cm^{-1}}$ in the ORCA manual so that future users can exactly reproduce the procedure that ORCA is using.