If blocking this feature is to protect the uninformed, why not just provide a warning that requires the user to click through an acknowledgement and confirmation that the risk is understood?

Some users are CPAs without the higher-level subscription or may handle their books without a CPA and therefore do not have somebody who can do this for them. But also seems odd for quickbooks to take away control of a business from the owner. Empowering customers seems like something that will benefit Intuit more because it will show the value of their software and provide a service that does not force users to rely on others. A dependency on others does not provide a business owner with the warm and fuzzies, at least I know that's how I'm feeling!