I was at the Get Connected QBO event at Birmingham a couple of weeks ago and asked for clarification on this offer.
I can confirm that the payment of these subscriptions is 'wholesale', so you, as the ProAdvisor will be paying the £1 per client per month
Initially, you'll be paying £9.99 plus VAT per month, multiplied by 10 for the 10 files. Between now and end of March 2017 you are refunded quarterly in full, minus the £1 per file per month, but after March, you will only be actually charged the £10 plus VAT in total each month - there will be no need for reclaims, as QuickBooks are moving over to a different billing platform from then onwards.
The QBO files are not transferable - so if you put a client onto it, using one of the £1 files, if that client goes bust, or decides not to use QBO any more after a couple of years, you would just stop using it, but carry on paying the £1 per month.
You can bill your clients what you think is a fair price - so for example, you only need one client paying £15 per month for the package, and the other 9 of the 10 files are making you money :-) I guess what most of us will do is to pass some of this discount onto our client - at least for a while - and then we all win.
The offer is a no brainer if you're going to be using and / or promoting QBO to potential clients - providing you can afford to pay the upfront cost quarterly between now and the end of March next year.