Multiple Root ID's considered evil?

[Paul Connelly]

In article <1723 at convex.UUCP> tchrist at convex.com (Tom Christiansen) writes:
>Some site are known to have multiple uid 0 accounts so not 
>everyone needs to know the root password.  I seem to recall
>that this is considered a poor idea for security reasons.
>Could someone please explain why?
>
uid 0 is root for all intents and purposes.  Passing out multiple
uid 0 accounts defeats the purpose in not letting other people
know "root"'s passwd.