The Red Hat Enterprise Linux operating system must be configured so that the root account must be the only account having unrestricted access to the system.
If an account other than root also has a User Identifier (UID) of "0", it has root authority, giving that account unrestricted access to the entire operating system. Multiple accounts with a UID of "0" afford an opportunity for potential intruders to guess a password for a privileged account.
How this relates to the STIG checklist: STIG vs SCAP benchmark.