You can, but:
- Does your circuit has any means of overload protection (e.g. overcurrent protection)?
This is important both because something could go wrong and because of the inrush current of the bulb.
At least use a fuse on the battery side.
Keep in mind that a lot of things can go profoundly wrong with the power electronics.
- Does your circuit has any inductance and flyback at the output, or not?
This is the difference between regulating your PWM at ~4% (when you feed the raw 60V pulses over the load) and 20% (when you feed a smoothed-out voltage to the load).
In some use cases, the inductance is skipped from the circuit because the intended load (e.g. motor) has its own inductance.
PWM at 20% is much easier to control than PWM at 4%. How much is the granularity of your control? 1%? 2%? You see the problem.
Is your bulb internal wiring capable of 60V without arcing somewhere? Most probably it is, but you don't know and you will find out the hard way. See p. 0. See also p. 3.
Do you have any means of slow start?
The inrush current/power of the incandescent light bulbs is ~10 times the rated one. For headlight bulbs, the current and power settle for about half a second.
If you set the PWM right at 4% (or 20%, see above), your current pulses will go well above the switching transistor rating and/or the battery rating - for long enough to burn them out.
- The standard, road-legal bulbs are 55W or 60W for H4 high-beam. Their production is regulated to some basic standards.
100W headlights are not road-legal, meaning that their quality is not governed by any standard. This, in turn, means that their quality is generally low and you can expect any kinds of problems - including, but not limited to, exploding the bulb into a cloud of flying red-hot glass particles.
Keep your eyes and your skin off such bulb, especially when trying non-standard things.
How can your experimental setup be improved with a minor investment?
Get two bulbs 55W/24V or 70W/24V (24V bulbs are for heavy trucks/busses, 70W are also road-legal for them) and connect them in series.
Two 24-volt bulbs in series are perfectly capable of running at 60V even without PWM. A 24V truck/bus battery routinely goes up to 30V with the engine running and the bulbs are designed with this expectation.