Reference:
https://blog.jeffdouglas.com/2010/01/07/using-list-custom-settings-in-salesforce-com/
Limits in Custom Settings:
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10 MB of cached data per organization
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300 fields per custom setting.
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Custom setting object record cannot be shared.
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No owner is assigned when a custom setting is created, so the owner cannot be changed.
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Custom settings are a type of custom object. Custom setting also counts against the total number of custom objects available for the organization.