When a user enables the Enable Super Admin permissions option via Settings, the option activates the permission, but the corresponding role does not appear in the list of roles at Control Panel > Roles and is not assigned to any user.
Create Super Admin Role
To create a super admin role:
At the command prompt, run the following rake task:
Assign this role to a specific user:
Delete Super Admin Role
To delete a super admin role, run the following rake task:
Refer to the Edit System Configuration page for more information about activating the permission via the Settings menu.