a MRP profile is just another type of master data, let us say it is even above the material master. So it gives its values to the material master like a material master gives it values to a purchase order. And like it is possible to overwrite values directly in the PO, it is possible to overwrite a MRP profile default with another value in the material master.
You have to think about your design. It is possible to define the MRP profile to protect the fields so that users cannot enter a different value in material master.
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