RE: If a user is in excess of any Chart of Accounts, Classes/Locations, or Users, they will be able to keep the exceeded items without change. The difference here being they wouldn't be able to add anything new to these groups or make an item inactive then active again.
Intuit reps keep stating this as if it sounds good, but it doesn't. Really it is basically the least you could do. But there really isn't much utility in this, because those that have larger lists very likely need to add to them on a regular basis. No idea what Intuit is thinking with this one.