There will always be some frustration when trying to work around the limitations of a free version. There always upgrading to Premium ( :) ) which we specifically set at a low fee.
I can understand wanting to change the name of the account. Managing other accounts however can be a problem as you’ve outlined in your point 3. If you are in the Basic account level, having other accounts there should not be an issue since you just don’t use them – and CalendarBudget will automatically set you to your default account, so I’m not sure the need to delete accounts.
Perhaps a one-time use of the account setup allowing you to switch default accounts, change names or whatever would be ok – in case you didn’t make the change before slipping into Basic. Otherwise, those resitrctions are there to encourage people to upgrade while still offering a free version of the product for people with Basic needs.
For now, if you email me directly (firstname.lastname@example.org) I’ll switch your default account to whatever you like until I get these changes into the product.