The only thing I can think of is that the file size restriction is set (hard-coded) somewhere else, overriding your host's setting. I'd do a full search through all the files in your site, searching for the term "upload_max_filesize".
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The only thing I can think of is that the file size restriction is set (hard-coded) somewhere else, overriding your host's setting. I'd do a full search through all the files in your site, searching for the term "upload_max_filesize".