Built against `master` branch 801dd40666d1e6009920ad3ff755c7bb993b2a62:

If I have no wallet.dat file and run:

    bitcoind -usehd=0

A new wallet.dat file is created and an HD seed is assigned.

I see an error message in the source:

    "Error loading %s: You can't disable HD on an already existing HD wallet or create new non-HD wallets."

but that doesn't get shown because `fFirstRun` is true, and so the code which checks for `-usehd` values doesn't run.

If it's no longer possible to create non-HD wallets, specifying -usehd=0 when creating a wallet should be an error, and not get silently ignored.
nOrderPos += nOrderPosOff;
            nOrderPosNext = std::max(nOrderPosNext, nOrderPos + 1);
            if (!nOrderPosOff)
                continue;
            
            if (pwtx)
            {
                if (!walletdb.WriteTx(*pwtx))
                    return DB_LOAD_FAIL;
            }
            else
                if (!walletdb.WriteAccountingEntry(pacentry->nEntryNo, *pacentry))
                    return DB_LOAD_FAIL;
        }
    }
    walletdb.WriteOrderPosNext(nOrderPosNext);
    return DB_LOAD_OK;
}
int64_t CWallet::IncOrderPosNext(CWalletDB *pwalletdb)
{
    AssertLockHeld(cs_wallet); 
    int64_t nRet = nOrderPosNext++;
    if (pwalletdb) {
        pwalletdb->WriteOrderPosNext(nOrderPosNext);
    } else {
        CWalletDB(*dbw).WriteOrderPosNext(nOrderPosNext);
    }
    return nRet;
}
bool CWallet::AccountMove(std::string strFrom, std::string strTo, CAmount nAmount, std::string strComment)