Final answer:
AWS root user is needed for full account access and sensitive operations, not for tasks such as creating/deleting IAM users, launching EC2 instances, managing S3 buckets, which can be done by an IAM user with proper permissions.
Step-by-step explanation:
The tasks that require the use of the AWS account root user are typically ones that involve full access to all resources in the account and the ability to perform highly sensitive IT operations. These tasks include changing your AWS Support Plan, registering as a seller in the AWS Marketplace, or restoring IAM user permissions. However, for the tasks listed in the question: creating IAM users, deleting IAM users, launching EC2 instances, and managing S3 buckets - these can all be performed by an IAM user with the necessary permissions.
The best practice recommended by AWS is to create an IAM user with administrative privileges and use this IAM user for everyday administrative tasks because it offers better security through fine-grained permissions and auditability.