For the max characters on a GM account, the script method would work, but I think (I can't test it right now), that if you do this it should work:
Hopefully my logic is correct. I was able to compile and make sure they didn't give any warnings (rAthena rev. 15399), but I can't really test them in game, so please please make a backup! (though I only changed like 2 lines in each file), oh and if you want to change it to a certain level, just find wherever I put sd->gmlevel and change it to sd->gmlevel >= XX, where XX is whatever GM level you want to use.
Edit:
Forgot to account for when char_per_account == 0 and the person is a GM, preventing them from ever making a character, haha, woops. Fixed.