Security policies sometimes demand that root be the first entry in the /etc/passwd file. Is there a valid reason for requiring this, or is it just conventional to do so since the root account is the first one created?
I understand that some places used to use multiple accounts with the same numeric UID, which is bad practice in any regard and much worse for root. In those situations, ls(1) uses the first name it finds that matches the numeric UID, so making sure root is first would mean that all UID 0 account ownerships show up as "root" in directory listings. However, it's even more common to prohibit the creation of multiple accounts with the same UID anyway, so that doesn't make a whole lot of sense as a reason to require this.
Update: A colleague informed me that older versions of some Unix operating systems used the first entry in /etc/passwd to authenticate access to single-user mode. Modern operating systems authenticate to the root account regardless of its position in /etc/passwd and /etc/shadow. I would be interested in finding out when this change was made for the major Unix platforms; I'm told it was pre-Y2K, so likely Linux has never had this issue.