Right. I already confessed my mistake. 
What you are asking for is subaccounts of subaccounts. For example, an inventory item is already a subaccount of Inventory on hand and the related P&L accounts. I think wading through multiple tiers of subaccounts would turn out to be difficult, as well as annoying for many. Imagine that you have 500 inventory items and decided to implement your suggested feature. Once you create your intermediate tier of subaccounts, all 500 items are now non-functional because they aren’t pointed anywhere. And if you go to the Inventory Items tab, you would see a list of subaccounts and have to drill down further (knowing in advance what category an item was in, which could be difficult in some situations, even if not in yours) before getting to the list of items itself. All that adds up to fairly major changes to the concept of operations.