I had a annual Professional plan, and switched to a monthly Ultimate plan to try it out (did not charge me, since I still had credits left). This however reset my Total AI cost used and allowed for this period to 0 / 25.

I did not use alot of AI (less than 25$), so im not sure what would have happened I used all of my allowed AI cost.
However since it also reset the AI cost used, and not just the allowed, I could imagine that one could purchase an annual subscription, spend all of the AI cost, then switch to a Different subscription, spend all of the AI cost, repeat etc.
Keep the total AI cost spend and allowed, until the next renewal,
or give a clear warning that AI cost allowed, may be lowered if the plan is changed.
And fix the potential exploit.