There's nothing wrong with putting in a larger transformer, but I don't think 37.5 kVA is a standard size 3-phase unit. You would likely have to go with a 45 kVA.
I just don't accept your argument that using a 100A breaker on the secondary side of a 30 kVA transfomer is any kind of a problem. The breaker will protect the transformer adequately. If the application is critical, a larger transformer could certainly be used.
Actually, for a 30 kVA transformer, you can meet the NEC by using a 110A breaker since 125% of the transformer rating is 104A. You just have to size the feeders accordingly, and this requires a 225A bus panelboard since the next size down is generally 100A. But it's done all the time.
No argument from me on the problems of designing to Code minimum requirements. You're preaching to the choir. But in this case, I don't really see a problem.