SUMMARY
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The /etc/security/limits.conf file is not being updated after a reboot. the changes are present in the file though no action by fedora KDE and the problem is not present in any other Fedora Spin other than KDE Spin of Fedora 37/36
This was tested and iterated over multiple systems and different editions of linux. Only KDE presented the bug.
After reboot, booting into multi-user.target i was successfully able to make the change persistent as long as i did not kall kde to the session. 
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STEPS TO REPRODUCE
1. Edit the limits.conf to allow more file descriptors. -n , 
2. check ulimit -a to show no change while live and to confirm before reboot, 
3. Reboot
4. Check ulimit -a (changes to file descriptor limits not changed)
5. Reset the limits to default
6. Reboot into multi-user.target
7. Change file descriptor limits again and ulimit -a
8, Reboot to the same mode 
9, ulimit - a and you will see the changes have applied in multi-user.target and not in the default.target

OBSERVED RESULT
changes only occur in a command line boot only and when set only for the current terminal sessions by manually setting ulimit 12345
 

EXPECTED RESULT
file descriptor (or any other changes to that file) limits would changed based on correct calculated numbers, though it returns as standard 1024 

SOFTWARE/OS VERSIONS
Windows: N/A
macOS: N/A
Linux/KDE Plasma:  Fedora KDE 37
(available in About System)
KDE Plasma Version: 5.26.4
KDE Frameworks Version:  5.101.0
Qt Version: 5.15.7
ADDITIONAL INFORMATION
Tested on Other versions of Fedora like lxde, gnome, mate etc and this bug was not present