Valley View now has at least one (sorry I didn't wander the floor looking for more) VP machine with a 100% payout.
It is a Bonus Deuces machine with payouts for the top three hands that are adjusted upward to get the payout to 100% (Royal pays around $1188, Four Deuces pays around $259 etc)
I know it's available at the 25c denomination, since that's what was being played when I was sitting next to it playing Spin Poker NSUD. But I don't know if it's available in other denominations. The machine has a large sign explaining that it has a guaranteed 100% with perfect play, and a sign saying it can't be reserved or held.
I personally shy away from games where 25% of the return is in less than 1% of the hands. But I know a lot of players would be jumping on this.