This is exactly correct. I just had a quote on the N-2 scenario for a financials only 5-user system. Reinstatement is $8,147. They really only need 2 users, so buying new would have been $3,080 plus maintenance. Can't do that, however, unless you put on a clever disguise. You can wait until version 2015 is out and we can ignore your money, but by then we'll change the rules.
The customer will probably opt for subscription, which is $130 per month. This is a clear case of Sage not doing the math . . . or we've played into their hands to get as many customers on subscription.
No matter what the customer's status is - on current maintenance, on payment plan or off maintenance, they can choose subscription at any time with no penalty.