Deleting Local Administrator account

Disabling the account is a security norm.

Deleting the account would be something a hacker might do.

ir by using security settings, or diasable it. Both are done to stop hackers finding and using it as it is known simply as 'Administrator' and knowning the account ID is part way to getting in. By not having the account functional or so named it makes the hacker's job a bit harder. I have heard that deleting the account can cause instability in some systems.

It also helpe to disable the default accounts that MS have to do the remote access on your system. I usually assign my own passwords, then disable and lock the accounts