Could you please help clarify if the company would still be able to file a LCA and my H-1B transfer/change of employer (COE) petition in either case?

I interviewed with a company who is interested in hiring me on an H-1B, however they spoke with an immigration attorney who told them that they may have reached the 10% maximum limit on the number of existing H-1B employees to the total workforce employed by the company. Based on what I have read online, I believe that there is no limit to the number of H-1B employees a company can hire and the ratio is only used to determine if an employer is considered as 'H-1B dependent' or not. An H-1B dependent employer would still be able to hire H-1B employees with additional documentation and/or fees required for 'Non-exempt H-1B Non-immigrants' when filing a LCA or H-1B petition. I am considered as an 'Exempt H-1B Non-immigrant' since I have a U.S. Master's degree.