Hidden vs. Disabled In UX - Smashing Magazine
Briefly

To hide or not to hide? There are very good reasons for hiding or disabling features and options for a user. But we need to be careful when doing so to not harm the UX. (Large preview) As a rule of thumb, disable if you want the user to know a feature exists but is unavailable. Hide if the value shown is currently irrelevant and can't be used. But never hide buttons or key filters by default as users expect them to persist.
Unlike hidden features, disabled features can help users learn the UI, e.g., to understand the benefits of an upgrade. So, instead of removing unavailable options or buttons, consider disabling them and allowing the user to "Hide all unavailable options." Be sure to explain why a feature is disabled and also how to re-enable it.
Read at Smashing Magazine
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