We saw some time ago the importance of artificially bumping an object's reference count during destruction to avoid double-destruction. However, one person's attempt to avoid this problem ended up triggering it.

ULONG MyObject::Release()
 LONG cRef = InterlockedDecrement(&m_cRef);
 if (cRef > 0) return cRef;
 m_cRef = MAXLONG; // avoid double-destruction
 delete this;
 return 0;

The explanation for the line m_cRef = MAXLONG was that it was done to avoid the double-destruction problem if the object receives a temporary AddRef/Release during destruction.

While it's true that you should set the reference count to an artificial non-zero value, choosing MAXLONG has its own problem: integer overflow.

Suppose that during the object's destruction, the reference count is temporarily incremented twice and decremented twice.

Action m_cRef
Just before call to Release() 1
InterlockedDecrement 0
m_cRef = MAXLONG 2147483647
destructor does temporary AddRef() −2147483648 (integer overflow)
destructor does temporary AddRef() −2147483647
destructor does temporary Release() −2147483648
since m_cRef < 0, we re-destruct

Sure, choosing a huge DESTRUCTOR_REFCOUNT means that you have absolutely no chance of decrementing the reference count back to zero prematurely. However, if you choose a value too high, you introduce the risk of incrementing the reference count so high that it overflows.

That's why the most typical values for DESTRUCTOR_REFCOUNT are 1, 42, and 1000. The value 1 is really all you need to avoid double-destruction. Some people choose 42 because it's cute, and other people choose 1000 because it's higher than any "normal" refcount, so it makes it easier to spot during debugging. But even then, the "high" value of 1000 still leaves room for over two billion AddRef()s before overflowing the reference count.

On the other hand, if you choose a value like MAXLONG or MAXDWORD, then you're taking something that previously never happened (reference count integer overflow) and turning it into an almost certainty.