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XCCDF
Guide to the Secure Configuration of Ubuntu 22.04
System Settings
Account and Access Control
Protect Accounts by Restricting Password-Based Login
Restrict Root Logins
Verify Only Root Has UID 0
Verify Only Root Has UID 0
An XCCDF Rule
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Verify Only Root Has UID 0
High Severity
If any account other than root has a UID of 0, this misconfiguration should be investigated and the accounts other than root should be removed or have their UID changed.
If the account is associated with system commands or applications the UID should be changed to one greater than "0" but less than "1000." Otherwise assign a UID greater than "1000" that has not already been assigned.