I’m the guy who made the workaround of creating users and edit barista files with a hex editor to overcome the 300 limit.
Just want to say it’s not that hard to do and also I strongly believe from my own experiences of screwing it up a couple times whilst trialling the process, you’re not going to brick your WiiU by making a mistake.
If you do corrupt the file somehow, the WiiU will freeze on selecting a user and emit a high constant pitch and you’ll need to hard reboot and correct the issue, so just make sure you backup your original set of files.
Bear in mind it’s only worth it if you really HAVE to have access to all of your content and VC/forwarders etc from the home menu - ie you’re a collector type of person and/or want the ultimate setup. If you’re only interested in playing, then I can’t see that 300 limit is anything to worry about.
I have 5 users, one for the main titles, one for eshop a-m, another for n-z, one for Gamecube VC injects, another for N64 injects
Also bear in mind, as each of the 5 users has 300 titles installed, anything WUP installed to the WiiU hard disk now needs to have one of the barista entries overwritten for it to show in the menu. So that’s an extra step, but not an issue as a few titles are shared to multiple users and are just there to pad out each user to exactly 300 entries and avoid re-sorts.