SSH, The Secure Shell: The Definitive Guide, 2nd Edition
by Daniel J. Barrett, Richard E. Silverman, Robert G. Byrnes
Limits of This Technique
Per-account configuration can do many interesting things, but it has some restrictions that we will discuss:

Figure 8-1. Per-account configuration (highlighted parts)
It can’t defeat security measures put in place by compile-time or serverwide configuration. (Thank goodness.)
It is most flexible and secure if you use public-key authentication. Hostbased and password authentication provide a much narrower range of options.
8.1.1 Overriding Serverwide Settings
SSH settings in a user’s account may only restrict the authentication of incoming connections. They can’t enable any SSH features that have been turned off more globally, and they can’t permit a forbidden user or host to authenticate. For example, if your SSH server rejects all connections from the domain evil.org, you can’t override this restriction within your account by per-account configuration.[118]
This limitation makes sense. No end-user tool should be able to violate a server security policy. However, end users should be (and are) allowed to restrict incoming connections to their accounts.
A few features of the server may be overridden by per-account configuration. The most notable one is the server’s idle timeout, which may be extended beyond the serverwide setting. But such features can’t coerce the server to accept a connection it has been globally configured to reject.
If you are an end user, and ...