As we all know, adding user accounts to the Farm Administrators Group in SharePoint does NOT give those user accounts the same access/rights/security as the Farm Admin Account.
The Farm Admin has additional SQL rights/roles on the databases (config and content), as well as being added to multiple local server groups, providing access to the Sharepoint Powershell snap-in Admin Group.
Octavie has a great post on this. Take a look for more info:
blog.octavie.nl/index.php/2011/11/07/creating-additional-sharepoint-2010-farm-administrators/
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