The idea suggested was having "sub-root users." Essentially, this would be like having a reseller with root access (sometimes called a root-level reseller). However, unlike a root-level reseller that has access to essentially everything in the cPanel and WHM interfaces, a sub-root user would have access to all accounts, but their abilities would be governed similar to reseller ACLs (e.g. only able to create accounts, only able to edit/modify accounts).
This functionality would be useful for allowing sales and billing teams to have sufficient access to perform job-related tasks on an entire server, but without the excessive root access that could cause damage to accounts and thus a poor customer experience.
This current request cannot be satisfied with existing reseller functionality since, at this time, only 1 reseller can own a single account — thus unable to accommodate several staff members each with their own login.
One option suggested was the ability to toggle the ability of these sub-root users to login to cPanel accounts using their credentials or using the reseller override on a per-account basis. Perhaps this specific aspect of this request may evolve into its own feature request for all reseller users, if you want this functionality to be available for all reseller users.
As with any cPanel/WHM login, all actions by these users would be logged to /usr/local/cpanel/logs/access_log so staff can be monitored and logs preserved for future analysis if needed.
If you would utilize such functionality or have any ideas for improving upon this requested feature, please reply to this thread.