It's the same as domain admin in active directory.
You always need it to setup the system initially.
It's like root on Linux: it's an implementation detail that it must be possible.
Root on Linux isn’t exempt from logging. I also don’t know any enterprise that allows admin accounts to bypass logging.
There is no legitimate justification for this request.
The question is whether it needs to be possible to turn off the audit logs for that role. And of course: No.
typically the admin account can createthings like super users, and super users can do anything with the data, but not sure there's a use case where a single account can do both, and why can any of them avoid logging?
There’s no possible need for an admin-level user that bypasses logging. If anything these users should have additional logging to external systems to make it harder to hide their use.