You can assign a task to a member of your team that has the account manager restriction enabled, and is not marked as the account manager of the parent company record. This will allow the task to be assigned and will show up in the user's task list, but when they try to access it they get a 'Restricted' error message. We could check if the user a task is being assigned to be able to access that record when the task is being assigned and should either not display the user as an option or should prompt them that this user has restrictions in place that would prevent them from being able to access that record. See intercom (https://app.intercom.com/a/inbox/e2etkajo/inbox/team/610147/conversation/27432311599?view=List) where this was noticed.