what generic settings should be used in whmcs for new products?

hi guys,

on small VPS systems (1-2CPU, 2-4GB RAM)

If i am setting up a variety of packages in whmcs for different webhosting plans (ie storage =  2GB, 4GB, 8Gb etc) and no email, no addons of any kind, and only 1 database

in whmcs module for cwp,

1. what are the recommended settings with a shared hosting server for

Inode (Max of Inode)
Nofile (Max of Nofile)
Nproc (NoProc limit-40 recommended)

2. If i decided the enable email functionality what defaults should i consider using

Inode
Nofile
Nproc

3. What happens with regard to user accounts if i dont apply anything to these fields?

I know Norpoc says 40 is recommended, however, i have read other forums posts stating this should be 100 or higher?
I have also read that none of these has any bearing on shared hosting because other factors are more important and provide a means of control anyway (such as ulimits)?

4. Are these limits per directory or per user account? (my understanding is they are per directory)

You can leave it blank, although it is advisable to place its default values