That's simple. Pretty much any enterprise customer that does the layout and design of their storage prior to deployment.
In this particular instance, the customer is migrating data from non-netapp systems, they pre-created most of their volumes and qtrees in preparation for migrating the data. Once data is migrated they want to turn over the creation of qtrees and quotas to an L2 group and they will limit the group's capabilities through RBAC.
They have other existing netapp systems that they would like to turn daily management tasks to the L2 group. Since they purchased these storage controllers prior to purchasing Provisioning Manager, they have a mature deployment. PM will not allow them to create their qtrees.
Now i'm going to have to tell the customer that if they want to create qtrees in their existing volumes, they have to do it manually and that the product won't do what they purchased it to do. The customer will not be happy with this and will likely ask for their money back for the provisioning manager license.
