For most companies a big security concern is that you need an audit trail and personal accountability.
Default (administrator) accounts like the root
account are, by definition, not personal. Leaving them open leads to (the equivalent of) the bad security practice of shared passwords and no personal/individual accountability.
Normally when a colleague leaves the company you want to disable their account and know that locks out their access.
You don’t want their leaving require resetting passwords (and ~/.ssh/authorized_keys files) of every root and other shared accounts which leavers (may) have had access to. That is PITA administrative job that frequently won’t happen so you need to prevent that from becoming an issue in the first place.
So even in a one person IT department, please set up a personal account for you as the administrator, grant yourself sudo
privileges or other administrator roles and do not log in directly as root or whatever default super user/administrator account is available.
So when either your company grows and you become a two person IT department or whenever you leave, you won’t leave an uncertain mess of excessive privileges that need cleaning up.
In a new job you don’t want to spent your first working days cleaning up “back door access” left by a predecessor, nor do you need, as the leaver, to run the risk of your access that wasn’t rescinded causing security breaches.