More than once, I've needed root access to a server over SCP. As we all know, allowing SSH access with the root user is a blaring security hole because the user is a well-known userid with superuser access. This makes it the first thing that a hacker or script-kiddie will check. If you create another user with userid number 0 and set PermitRootLogin to 'no' in the sshd_config file, you will still not be able to login. The PermitRootLogin option actually blocks ANY user if their user id number equals 0.