Well as for ultimate, there comes a point when what you offer is just above and beyond what a user could use. This goes along the lines of (dare I say it), unlimited features. Say you want to offer POPs. Ultimate would be what, 1,000? 2,000? I am sure the average person uses something around 3.
I also think that if you set the limits too high, you attact the server hogs. While this may not be true (and I really don't know if it is), I would think that a host that offers 40 gigs/transfer a month, might attact someone who needs 35 Gigs. Get too many of those on the server and there is bound to be problems.
Really, I think you might be missing what most consider the ultimate hosting plan, which is reliable servers, that are connected redundantly, with fast, knowledgeable support.
Anyone can offer 100MB of space or 700MB of space, that is cheap. But the expensive things like enough support staff (ones who even know what they are talking about), are the hardest part, and to me, this makes up the ultimate hosting plan over how many MB and POPs the host offers.