The Windows Server 2025 "Restore files and directories" user right must only be assigned to the Administrators group.
Inappropriately granting user rights provides system, administrative, and other high-level capabilities.
Accounts with the "Restore files and directories" user right can circumvent file and directory permissions and could allow access to sensitive data. It could also be used to overwrite more current data.
How this relates to the STIG checklist: STIG vs SCAP benchmark.