1. SAP Help Portal for SAP S/4HANA 2021, "Defining Authorization Keys for User Statuses": This document confirms option C, stating, "You can define an authorization key for a user status. This allows you to make sure that only certain users can set or delete this status." The system checks against authorization object BUSERSTAT.
2. SAP Help Portal for SAP S/4HANA 2021, "Defining a Status Profile": This source supports option D. It describes the configuration fields "Status number," "Lowest stat.no.," and "Highest stat.no." which are used to "define a sequence for the user statuses." This effectively creates a priority system.
3. SAP Help Portal for SAP S/4HANA 2021, "System Status and User Status": This document invalidates option B. It explicitly states, "A user status cannot influence a business transaction that is disallowed by a system status. It can only further restrict the business transactions that are allowed by the system status."