Have you experienced it yet?  An employee leaving the company and they had Mac devices assigned to them running the latest version of the OS?  If so then you may have discovered that you are unable to reissue those devices.  With iOS 7 and Mavericks, the device is locked to the users iCloud account.  Even if you had the user setup the device with a company email address, when trying to use the forgot password feature, it will prompt you for their security questions.  So, if the user had the “Find My iphone” feature enabled, your company owned device is a brick as best I can tell.  Even if you wipe the device, it still prompts for the icloud password.  I understand that Apple wants to cut down on the number of stolen devices but this is going to really hurt businesses as well.  Of course, we are working with our mobile device management vendor to hopefully be able to push down a policy that will disable find my iphone but that is not going to be popular with our employees who use it frequently.  Perhaps Apple will push a new version of 7 that will help companies deal with this?