This keeps getting discussed. I don't think there's any controversy about the limit being in software - it absolutely is, for all the reasons mentioned. However, opinions differ on what the underlying hardware might support if the software limit were removed or increased. My guess is "not much more than the current limit" for reasons I've detailed in all the other AWU sensor threads; other people think it's 100m+. Nobody outside the AWU team at Apple could tell us for sure, today. (I'm really hoping/waiting for someone to do a thorough teardown with x-rays and everything, but so far it's not forthcoming.)