Admin/System accounts are not the same as the root account. The Admin/System accounts can be resricted by the security policy, root cannot be. Admin/System accounts are just powerful in the context of the policy, not outside of it.
Sudo, doesn't keep the power down in any real way, so long as the account exists, it will be a problem.
Very few systems are based on UN*X actually, Windows is not, nor is MacOS, (any version, OS X is more based on MACH, but for publicity it sounds better to say BSD, though the BSD influences are more slight) nor is MVS, or any TOS (even Trusted Solaris, Trusted IRIX, and HP-VV are just just made to look like UN*X but are not UN*X based), QNX isn't UN*X based either.
OpenBSD is no more secure an OS than Mandrake Linux is. In fact it might even be less secure. This about it for a moment... it uses the same protection model for confidentiality and integrity as Mandrake does. It has the same capabilities (same access control scheme, same lack of non-permission based privileges). The only difference is in assurance, and according to the good people at Stanford Labs, the Linux kernel actually has fewer source bugs than the OpenBSD kernel. So why is OpenBSD more secure? True a given OpenBSD system may be more secure than a given mandrake system, but this fact alone (even in default configuration) in no way makes it a more secure operating system.
I pretty much use Windows 2000 exclusively, I used to have a few more exotic systems, but I didn't want to risk any customs or export issues so those are still back home in California.
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