If you are replacing the existing 12V halogen spotlights with 12V LEDs (not GU10 as GU10 are mains voltage) then you will need to be aware of any minimum VA rating on the transformers. With regards to the dimming panel, if it says 100W is the minimum load then it means 100W is the minimum load! You run the high risk of buggering up the control system and the lamps if you don't adhere to the minimum/maximum ratings provided. One way of getting around this is to add a suitably sized capacitor to raise the apparent power of the circuit thus mimicing a 100W load.
It would help if I could know the make of the existing panel, is it a Lutron one? Aurora? Niko? Rako?
You will need to ensure that the panel is set to LED mode (if it has one) as this will utilise its trailing edge capacity. Do you know how to do this? You also need to make sure if the existing transformers are electronic that they are dimmable. Some electronic transformers however don't cope well with external capacitive loads so you could potentially have a problem there.
In all honesty, you' be better off scrapping the idea of installing 12V LEDs, the idea is prone to too many potential problems and complications. Get the customer to agree to mains voltage integrated fittings as they are better value for money, they last longer, they have a better lumen/watt value, they will be more compatible with dimming panels, they produce a much better quality of light and they also look better.