In Data ONTAP, both the Microsoft Windows Administrator and root are exempt from user and group quotas, but not from tree quotas.

Data ONTAP treats UID 0 (root) and the Windows Administrator SID as privileged identities exempt from user and group quota limits, but tree quotas enforce aggregate space and file limits on the qtree itself, making no exceptions based on user identity - so all users including root are bound by tree quota boundaries.

False is incorrect because the Data ONTAP quota documentation explicitly states that both root and Windows Administrator are exempt from user/group quotas but not from tree quotas, making the original statement accurate.