The Adjustment Write-off account and Physical Inventory Adjustment accounts should be under category, not IC Account Sets as almost every client wants to know which category of inventory is having write offs and stocktake adjustments, it is erroneous to have it all lumped into the account set.
If a user doesn't want separate accounts, they can always put the one account in the category but it would give flexibility to the rest of the clients that do.
The account set should be for the more static accounts like the stock account and the clearing accounts.