It is impossible to set unrestricted upload for roles. That's why I made this patch for upload.module,v 1.31.2.5 2005/05/25 04:28:59. When you set zero upload limit for a role, it will give that role unrestricted upload. That means, only the PHP limits will restrict the upload.

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upload-module-unlimited-role-restriction.patch574 bytesñull
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