Interesting. I made these changes (10.10) and it has no effect. The power tool on my desktop still has active Suspend and Hibernate menu items, and Ctrl-Alt-Del still has Suspend and Hibernate.
This shows the result of edit I made via sudo:
There are lots of obsolete instructions pages on how to disable these via gconf-editor etc. and none work. I need to disable these because when my system goes into suspend, it won't wake up and I must power off/on, which is not good.
# grep allow_active /usr/share/polkit-1/actions/org.freedesktop.upower.policy