Vilas played in 102 finals not in 103 like in the first post
Monte Carlo 1981 counts as unfinished final. I may have been a little inconsistent in this, but in that stat Vilas' final counts as final, but not runner-up (because he didn't lose it). I've made it like this because of the winning % stat, which makes it unfair to get a lower score just because the organisers couldn't finish the tournament completly.
Then I get
Finals: 103, even though 62+40=102.
It's the same with Connors, McEnroe, Lendl...