Generally speaking, you only want there to be one
"root account," and its name should be root
. There should be none other.
... now for the lecture.
You do not
want to be using an "all-powerful user account" for any
purpose, for the exact same reason that you should never use such an account in Microsoft Windows.
Digital computers are terrible at knowing when to say "yes," but they are absolutely magnificent at saying, "no," and they never overlook the slightest detail. Therefore, you don't
want to put a computer in the position of always saying, "yes, master..."
because, say, if you give it the command, "Shoot me in the foot!!"
... heh ... that is precisely what it will do.
Digital computers do not think.
Instead, you want to set things up so that the computer is told: "do not allow me to do anything, except..."
And if so, the computer will with equal precision do that.
You point the gun at your foot (quite by accident...), and you pull the trigger, and the computer says to you (most politely..) "I'm sorry, sir, but you're dead now, because you just attempted to do something that you did not expressly authorize me in advance to allow you to do."
And you look at that harp that has magically appeared in your hand and, lo and behold, you are
dead now, but ... your foot is intact.
"Go and do likewise." On Windows, on Linux, on OS/X ... everywhere. Arrange things carefully so that the computer will always say "no!"
except in the very specific cases where you want it to say, "yes."