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#1 Trezor explains the limit in their FAQ. Suite uses their servers, and they put this limit on there to limit the load on their servers.
#2 You are not „creating“ an account, technically. They all already exist. An infinite (or very huge) amount of accounts already exist. When you „create“ it, you are simply making it show up. The only way that Suite knows what wallets „exist“ (technically they all exist) is to scan them in order until it finds one with a zero balance… then it knows it found the end of your accounts. So, if you skip an account, Suite sees that empty one as the last one. They are all still there, and safe, they just don’t show up because of the way that it uses a non-zero balance to indicate when to stop scanning.