According to the provided text, the limitations of ecological pyramids include: they do not take into account the same species belonging to two or more trophic levels; they assume a simple food chain that almost never exists in nature; they do not accommodate a food web; and saprophytes are not given any place in them despite their vital role. Therefore, the statement that 'It accommodates a food web' is incorrect and constitutes the answer as it contradicts the actual limitation which is that ecological pyramids do not accommodate a food web .