The root account must be the only account having unrestricted access to the RHEL 8 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.