user with root priviledge

[Björn Persson]

>> Our Windows solution is to create two administrator-capable accounts.  
>> How
>> can we best do the same with Linux machines?

I may be wrong but I think it's possible to have several user names with 
user ID 0.

Keven Ring wrote:

> Third, too many "system administrators" [read: ROOT USERS] are likely to 
> cause more headaches than it is worth.

If more than one person needs root access, and a few selected commands 
through sudo isn't enough, then surely it's better to have multiple root 
accounts that to share a password.

Björn Persson