Minimally: I would reach out to the manufacturer of the component and ask to get some clarification of what their 100M cycle number represents. It will be important to know (for examples) if 100M represents some median value (and then find out what the corresponding uncertainty of the distribution is), or if 100M represents the point at which 95% of the vales will fail.
Depending on the engineering experience of the team making the medical device, a conversation with the manufacturer might also reveal what a "failure" of a 100M cycle valve component actually looks like. Is there an increase in power draw as the valves approach failure? Is the failure related to leaks? Is it breakage of mechanical elements like gears? The nature of the end-of-life for a component is (in my mind) somewhat important, because it might not take much testing (by the medical device designer) to establish
their own confidence limits around what the 100M cycle number represents.
...if I'm selecting a component for my device , and the datasheet of the component says that it works for 100 million cycles can i put the component in the device directly by trusting the datasheet, or do i have to do a test for 100 million cycles in our device and then qualify the component? and if we just show the datasheet to the auditor and tell him that we have selected the component based on the datasheet will he accept? or can we justify him telling we have done supplier qualification? or do we have to provide a proof of the component working in our system for 100 million cycles
As written above: I lean towards generating your own evidence, but I don't think you ought to be repeating design verification of the individual component's claims. I feel like it is better that the design team understand how their (finished) device works when assembled from discrete elements. Would a third party cause grief relative to a specific component? Of course it is possible... but different third parties would get to
that point via different paths: risk management, customer complaints, claims, essential performance, basic safety, etc.