Thanks so much, Michael, for the clarification. That helps a lot and, actually, *is* consistent with how I was led to believe (and have actually found) it works. 
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That said, this multiple user thing shouldn't be seen as a loophole. We've actually had people try to round-robin their email output through multiple accounts on the same server in order to avoid getting "caught" trying to send large amounts of bulk email. While this will likely work for a bit, eventually we will notice and such abuse will likely result in our tightening things up or adding restrictions for everyone. It's in everyone's best interests not to monopolize server resources more than necessary.
I'm glad to see you recognize a legitimate use for those "multiple users" *and* that you are aware that some may attempt to exploit that to everyone's detriment. I hope you are able to continue to allow *user* based quota evaluation (rather than *account*) *AND* you are able to identify and deal with abusers without changing that segregation of users for quota purposes.
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Anyhow, if you have multiple distinct web sites with different mail needs, if you put them all under different user accounts they will be relatively isolated and have their own limits. I recommend doing this anyhow as it limits the potential damage should an insecure script get exploited, a password sniffed, etc. It also lessens the amount of material to sift through and clear when securing such an account.
Outstanding! *That* is what I was trying to get clarified. I *thought* I understood it to work that way, but was confused after reading Michael's post. You also much better described what I was *trying* to say to the original poster. Thanks!
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While there is some benefit to having a bunch of domains under the same login when it comes to convenience, I personally prefer the added security of keeping them separate. To each their own, though!
As you can tell, I feel the same way about this, though I admit I continue to run several domains under a single user which I initially set up that way a long time ago. That said, all my *new* domains get their own user, and I think I'll continue to go that route in the future for all the reasons (both quota and security related) you so well stated.
Thanks again for taking the time to set us straight on all this. Rock ON!
--rlparker