I end up doing something like that whenever I’m granted root. I create a limited account, then delete the root or, if it’s shared, ask that the password be changed.
I laughed so much at this
It's more than an absurdity, you have to do that to protect yourself from embarrassing mistakes. It prevents you from accidentally deleting or modifying the system in a difficult-to-restore way. If that happens, any security issue that existed becomes purely abstract and academic.