Why we want it as an subsystem?

It can be reusable. Some potential use cases I can think of:

• Exclude user from penalty
• Allow user with special need can skip certain assignments or requires alternative assessment methods. We can display  a tailored message for exempted users.

This will work similar to core_favorites:

https://moodledev.io/docs/4.4/apis/subsystems/favourites

This allows to add user to an exemption list for a given context.

For example, regards an assignment context with penalty enabled.

There are some students with special consideration, and we want to exclude those student from the penalty.

The DB field should have:

• component: the component that the exemption will be applied, such as core_grades
• area: the area in that component, such as late_penalty
• contextid: could be module context id or course context id
• userid: the user
• A field to flag if the exemption is added at course level and it is removed at module level

Functions:

• Provide a generic form that we can add user at a course/module context for grade component
• Show list of enrolled user for selection.