I think the author is
@tjkraz here on the forum.
I do not believe in the maximum reallocation limit. I think it's just an example, not a binding rule. The only rule that matters in that respect is the one stating that at least one night must be bookable for xx points.
The maximum reallocation rule is interesting in the way that it shows the intention of the original writers of the POS was the reallocation to be allowed only within the same Vacation Home, not across different room types. It shows to potential owners the most extreme reallocation Disney could do, one where there is no difference between seasons and week days. It doesn't show a reallocation equalizing all room types and all seasons.