In Azure, the `Owner` role of a `Subscription` or a `Management group` provides
entities it is assigned to with the maximum level of privileges. The `Owner`
role allows managing all resources and assigning any role to other entities.

Because it is a powerful entitlement, it should be granted to as few users as
possible.

When a custom role has the same level of permissions as the `Owner` one, there
are greater chances that high privileges are granted to too many users.