accepts_nested_attributes_for and :limit

When supplying a :limit option to accepts_nested_attributes_for, I found it a little bit surprising that records which are about to be destroyed count against the limit. From ActiveRecord::NestedAttributes#assign_nested_attributes_for_collection_association:

if options[:limit] && attributes_collection.size > options[:limit]
  raise TooManyRecords, "Maximum #{options[:limit]} records are allowed. Got #{attributes_collection.size} records instead."

It would be a trivial thing to count only those nested attributes which don't have the destroy flag set, or would be otherwise rejected.

A question for the group: Is the consensus, then, that since :limit is only intended to serve as a throttle on the number of changes sent in a single batch, it is pointless to incur the overhead of Array#select?

I can see the rationale, since any real validation will need to take place at the model layer, anyway. Still, it does seem to, um, limit, the usefulness of the :limit option.