[kchr]

> No, you create one account. The root account doesn't have to be created. It's automatically there, built into the system. On Windows, you have to explicitly create two separate accounts, one with Administrator privileges and one without.

Correct, but you're missing the point. There's practically no difference between Linux and Windows when you need to escalate privileges, except having to enter credentials for another (privileged) user than your current (unprivileged) user. The security boundary is there and the user experience is basically the same. Everything else is just nitpicking.