Unless I'm not getting it, Allow User Abort (off) currently affects scripts running in the debugger.
I think this behavior should be tweaked, very simply.
Developers with the script debugger open (and in with a Full Access priv) should always be permitted to abort or pause a script, even if Allow User Abort [off] is run in a script.
Users, of course, can/should be locked out with Allow User Abort [off]
(Also, if the dev closes the debugger and the script goes on from there, then they should be treated as a user.)