COLUMBIA, S.C. — A federal judge approved a bankruptcy settlement of about $100 million Friday over Carolina Panthers owner David Tepper’s failed plan to build a practice facility for his NFL team in South Carolina.The deal will turn the land and the incomplete steel shell of what was supposed to have been the team’s new headquarters over to the city of Rock Hill. It’s estimated to be worth $20 million.Tepper’s real estate company GT Real Estate Holdings will pay York County, which provided …