ok so are all accounts on OS X "administrators" by default? (for example when an OS if first deployed)
you should never (and I really mean never) enable root outright.
So what sort of situation would merit enabling "root" access?
From a pragmatic perspective you are correct when you say the Windows Administrator account has the most privileges. However this is not quite true. The Windows user with the most privileges is technically System.In Windows the user with the most privileges is known as the "administrator".
What is the equivalent in OS X? and is it enabled by default?