Watch Risen Sun
If we're adding the requirement that the paddler with the record must "style" the drop, then Paul Gamache owns the record by stomping a professionally surveyed 108.2' waterfall. This drop is shown in the Risen Sun and Paul laces a sweet line.
BUT, to my knowledge the record that everyone claims is "tallest waterfall run in a kayak." That is usually interpreted to mean that the boater stays in his boat after landing. So, taking Pedro at his word that he stayed in his boat after landing and just exited on the shore behind the falls, Pedro has the record for "tallest waterfall run in a kayak." This has nothing to do with how good the descent looks to anyone after the fact. This is not a question of skill or style or who is a better person it is a simple question of how far someone fell.
The most remarkable thing to me is that the huge waterfall arena of the sport seems to be in something of a renaissance. Anecdotaly, it seems like more people are out there styling drops in the 100 foot range than ever before. I've heard of at least five separate descents of Metlako Falls in the last month.
"A river is more than an amenity, it is a treasure."
-Oliver Wendell Holmes writing for the majority in New Jersey v. New York