I think it's a good idea to rename the administrator account. The SID does not change so
recovery console and tools still work. You are prompted for the administrator password only
and the renamed account password will still work.

I change the account not to create road-blocks for human crackers as much as for
the many worms running around that attempt to brute-force accounts named administrator.

I have never seen any loss of functionality due to renaming the original administrator account.

The word administrator is simply an easy to remember name like a dns name masking the actual
account identification information.

Are you sure that system restore is not meaning administrator in the logical sense as
the recovery console does? I disable restore and have not used it.

Although I'm sure it's been done, any software needing the account "administrator" to function
would be poorly written and not worth using IMO.

The notion of buying time can have limited value.

I believe that risk management does allow for "unknown" variables as I don't think it possible
to be certain that all is known. The line must be drawn somewhere and I suppose where each of us draws that line would be debated to no end..??