I'm with you in believing Windfall has the potential to be worth that kind of money but right now? There is no estimate of mineral resource for Windfall, NONE and there won't be for some time.
That's a major reason for spending a fair chunk of change to drive the access underground. It was proving to be both expensive and next to impossible to drill from above ground to define a resource.
Guesstimates for a market value of Windfall was $1 a share and obviously this much isn't even figured into trading price per share. Still if you think right now at this moment any Gold producer would pay Noront anywhere near $100 million for Windfall I've a bridge to sell you.
Perhaps by the end of this year enough will be known to put a fair value on Windfall but not right now. It will be in 'stealth' mode for a while yet.