The effect of strain states of AlN/GaN-stress mitigating layer (SML) on buried crack density and its subsequent influence on the residual stresses in GaN buffer layers grown using ammonia-molecular beam epitaxy on 100-mm Si(111) substrate has been investigated. Different stages involved in the formation of buried cracks, which are crack initialization, growth of relaxed AlN layer, and subsequent lateral over growth, are identified using in-situ curvature measurements. While the increase of GaN thickness in AlN/GaN-SML enhanced its compressive strain relaxation and resulted in reduced buried crack spacing, the variation of AlN thickness did not show any effect on the crack spacing. Moreover, the decrease in the crack spacing (or increase in the buried crack density) was found to reduce the residual compression in 1st and 2nd GaN layers of AlN/GaN-SML structure. The higher buried crack density relaxed the compressive strain in 1st GaN layer, which further reduced its ability to compensate the tensile stress generated during substrate cool down, and hence resulted in lower residual compressive stress in 2nd GaN layer.