We do not believe in limiting basic hosting features such as email accounts to set number as each client's hosting needs are different.
Our plans are based on the resources your account uses such as disk space, bandwidth and server resources. What we mean by unlimited email account for example is you can have as many email boxes as your disk quota allows. But also realize that if you use all your disk space with email accounts then you will not leave any room for your website for example.
Resouces such as databases are limited to a hard number as the amount of resources each database uses does not allow it to be treated the same as a mailbox.