The reason that the number of control account sets is limited to 20 is to maintain data compatibility with Accpac Plus Inventory, which also has a 20 limit. If we were to add more, then the data compatibility would be broken.
Control Account sets are used for determining costing methods and GL accounts. Do you require more than 20 different combinations of GL accounts for IC Control, AP Clearing, Adjustment write-off or Assembly Cost Credit? This would be the only reason for needing more than 20 control acct sets. Perhaps you should be using Categories (which are unlimited) to differentiate the items? Categories also contain GL accounts for Revenue and Costs.
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Regards,
Softrak Tech Support