Sorry the bug report was unclear.
Its not just that its returning different accounts from the subquery.
In the first repro you can see account 304873 appears twice in the correct result but only once in the incorrect one. Even though its the same data, same query etc. If account 304873 is selected within the limit of the subquery then all the results for it should be returned in the outer query.
In the second repro you can see more than 3 accounts in the outer query, even though the inner one is limited to 3.
Hope that makes it clearer.
Cheers,
Andy