Unlike previous versions of Windows, there are differences in Vista between accounts with "computer administrator" privileges and the Administrator account. For instance, the Administrator account does not have User Account Control enabled. There may also be differences in the ability to remove restrictive file operations and object permissions, but Microsoft is still working out those details and does not expect to reveal them until RC1 and beyond. Finally, by default, the Administrator account is present, but it's hidden and disabled on all clean installs of the operating system.

At Computerworld.

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