Ideas for Atlassian Apps

The limit is based on the Jira entity property that can only hold 32k (around 300 associations)

I have issues that can be linked to several hundred Cases and Accounts within SFDC.

https://developer.atlassian.com/cloud/jira/software/jira-entity-properties/

that limit only applies to a single property and you can set multiple properties per issue (up to 100 properties per plugin, per issue) so frankly, I see this as a gap in your functionality that you could solve.