I agree that the highlighted question is weird, because that question doesn't deal with physics at all. If meaningful at all it is in the area of psychology.
The premise of the highlighted question is fundamentally flawed. It suggests thinking in terms of say, Aristolian mechanics (for lack of a better expression), but if your world perception is Aristotelian mechanics then the suggestion that the Earth might be rotating is absurd to begin with.
Apart from that, the stated problem has no particular relation to the case of non-inertial frames.
Dropping an object from a height above the ground is a particular instance of the thought demonstration known as 'Newton's cannonball'. Because the Earth is rotating: when an object is dropped with zero initial horizontal velocity relative to the Earth it actually does have an angular velocity relative to the Earth's axis of rotation.
Once released the subsequent motion is a Kepler orbit (if we treat air friction as negligable). As we know, orbital motion has the following property: as the Earth's gravitational force pulls the orbiting object closer the angular velocity of the object increases. (Vivid example: the highly elliptic orbits of comets. As the comet moves towards perihelion its angular velocity increases dramatically.)
In this case an efficient method to calculate a good approximation for the change in angular velocity is to apply conservation of angular momentum. Since angular momentum is conserved at the point of impact the object has a higher angular velocity then when it was released. Since 100 meters is a very small height it's probably a sufficient approximation to calculate it as a linear increase in angular velocity. For a more precise calculation you'd have to integrate the angular velocity over time.
Conversely, a wrong calculation would be to treat this as a case of conservation of linear momentum. That is, given the difference in height there is a difference in linear velocity. If you would use only that difference in linear velocity then the calcularion will arrive at a wrong answer.
It's not clear why you are referring to this problem as one of acceleration relative to a non-inertial frame. This problem is unrelated to that: to arrive at a correct answer there is no need to consider motion relative to some non-inertial frame. How does Fowles present this problem: as one of orbital mechanics, or as one of motion relative to a non-inertial frame?