it depends...and people will debate on this topic...with a wet shot it could cause puddling in your intake manifold and then it goes boom and blows your intake manifold right off...Fuel is not really meant to run through the intake which a wet kit makes it do...A better way to run a wet kit would be with a plate that sits in the middle of the upper and lower intake manifold...meanwhile with a wet kit you get more hp... dry kits seem to be the safest way but if you get a kit like the NOS kit, it measures the shots at flywheel hp instead of rwhp...i dont know anything really about how dry kits are bad for the car or none brought to my attention.
Wet is no less dangerous than dry, with a wet all you really have to make sure of is that your not spraying below 3k rpms. There is enough vac./air being sucked in at 3k rpm to keep the fuel from puddling.
Dry will also add an extra bit of load to the inj. so if your combo is preatty healthy you may want to step up to a larger inj.
The BIGGIE with dry or wet is the rev. limit, you hit the stock rev. limit it cuts fuel...massive sudden ultra LEAN condition and BOOM for either wet or dry.
Run a window switch to turn on the n2o at 3k and off at 5,500-5,800 as long as its before the rev. limit. Make sure you have a big enough fuel pump. Remove the timing at a rate of 2* for every 50hp. Close the gap on the plugs to .35 and run one range colder plug. Lastly think about running a aftermarket ign. box for added spark to help blow out.
With the list above you will be able to run either just as saftly.
PS a 150 shot will have more power than a 100 shot...go with that