id,summary,reporter,owner,description,type,status,priority,milestone,component,version,severity,resolution,keywords,cc
16300,can't delete admin account (account #1),hughestm@…,,"In 3.0.4 -> /wp-admin/ms-edit.php line 499 -> it's hard coded to not delete account if you pass $id of 0 or 1.  
In 3.1rc2 -> /wp-admin/network/edit.php line 359 -> same code

The problem is that it's looking for hard coded values to not delete. It should check to see if you have another user set as super_admin, and if so, then allow you to delete this account.

From IRC (#wordpress-dev): 

hughestm
checking hard values -> not checking to see if you have other super_admins

PeteMall
yea... that doesn't seem right
Jan 18 21:48:30 +0000 2011 ",defect (bug),closed,normal,,General,3.1,normal,duplicate,,