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You say "you should not be able to disable anything other than the "guest" account". Sorry, but that's wrong. You CAN disable ALL accounts, as long as there is ONE account left enabled with admin rights.
That is exactly how I understood it, and how it works in SP1 except that I only seem to be able to disable "guest" otherwise I have to delete them. Mind you, it is not something I have ever needed to do, so it might be possible. However I suspect that it could be a new feature with SP2? I really don't understand the logic. Surely an account should be available for use, or not there at all?.........I don't think that having disabled accounts with admin rights lying around your system is a good idea from a security viewpoint.