@Stephen the setting for the user to refuse the changing of notification level is implemented and the plugin is updated. The site users have a choice to use this setting or not, by default it remains off.
The setting is provided at /preferences/profile section named as Allow site to change your notification level of frequently visited categories and Allow site to change your notification level of frequently visited tags
As per the discussion response, I will change the category setting to preferences/categories location and tag setting to preferences/tags location.