FWIW I ran through the sample here
mssqltips.com/sqlservertip/4004/… and added 4,000,000 accounts associated with rep 2. No matter which rep executes the query, estimates are always 4MM, even though one has an actual of 3. Even after adding an index on dbo.Accounts(RepID) INCLUDE(AnnualFees) which should have been able to coerce the optimizer to perform a seek for the smaller case (and it didn't matter which one I ran first).