On a Linux system Superuser refer to the root user, who has unlimited access to the file system with privilege to run all Linux commands. Regular Linux user can only access files owned by the user himself. same way regular users cannot execute commands that have an effect to the hole Linux system.

Who owns superuser account?

In Windows systems, the Administrator account holds superuser privileges. Each Windows computer has at least one administrator account. The Administrator account allows the user to install software, and change local configurations and settings, and more.

Is a super user in Linux?

Sudo (superuser do) is a utility for UNIX- and Linux-based systems that provides an efficient way to give specific users permission to use specific system commands at the root (most powerful) level of the system. Sudo also logs all commands and arguments.