user100290: And more generally speaking, are there any restrictions on the output of a coinbase transaction?

user24925: Other than the total value needing to be correct (no more than the block reward plus fees), the outputs of a coinbase transaction are completely unrestricted and act the same as any other transaction. 

100290: <p>And more generally speaking, are there any restrictions on the output of a coinbase transaction?</p>
 24925: <p>Other than the total value needing to be correct (no more than the block reward plus fees), the outputs of a coinbase transaction are completely unrestricted and act the same as any other transaction. </p>
