First off, just because something can be done in Windows does not mean that it is a good idea, especially when it comes to security.... :)Let me pose a situation where having multiple root-capable accounts makes sense, and let me ask: What's the best way to acomplish this?
We have several Linux workstations and laptops. Each user can have root on his own machine, but we don't want a user to have root on any other machine. We have a department administrator who needs root on all machines, but he doens't want to have to remember individual root passwords on all the machines.
Our Windows solution is to create two administrator-capable accounts. How can we best do the same with Linux machines?
Second, as others have pointed out, sudo is a great alternative.
Third, too many "system administrators" [read: ROOT USERS] are likely to cause more headaches than it is worth.
