Java static final values replaced in code when compiling?

Yes, the Java compiler does replace static constant values like SIZE in your example with their literal values.

So, if you would later change SIZE in class A but you don't recompile class b, you will still see the old value in class b. You can easily test this out:

file A.java

public class A {
    public static final int VALUE = 200;
}

file B.java

public class B {
    public static void main(String[] args) {
        System.out.println(A.VALUE);
    }
}

Compile A.java and B.java. Now run: java B

Change the value in A.java. Recompile A.java, but not B.java. Run again, and you'll see the old value being printed.

You can keep the constant from being compiled into B, by doing

class A
{  
    public static final int SIZE;

    static 
    {
        SIZE = 100;
    }
}  

Another route to proving that the behavior is to looking at the generated bytecode. When the constant is "small" (presumably < 128):

public B();
  Code:
   0:   aload_0
   1:   invokespecial   #10; //Method java/lang/Object."<init>":()V
   4:   aload_0
   5:   bipush  42
   7:   anewarray       #3; //class java/lang/Object
   10:  putfield        #12; //Field temp:[Ljava/lang/Object;
   13:  return

}

(I used 42 instead of 100 so it stands out more). In this case, it is clearly substituted in the byte code. But, say the constant is "bigger." Then you get byte code that looks like this:

public B();
  Code:
   0:   aload_0
   1:   invokespecial   #10; //Method java/lang/Object."<init>":()V
   4:   aload_0
   5:   ldc     #12; //int 86753098
   7:   anewarray       #3; //class java/lang/Object
   10:  putfield        #13; //Field temp:[Ljava/lang/Object;
   13:  return

When it is bigger, the opcode "ldc" is used, which according to the JVM documentation "an unsigned byte that must be a valid index into the runtime constant pool of the current class".

In either case, the constant is embedded into B. I imagine, since that in opcodes you can only access the current classes runtime constant pool, that this the decision to write the constant into the class file is independent of implementation (but I don't know that for a fact).