One developer to me:
I will need access to root account on that new machine you just installed so that I can install/configure all the stuff and so you won't have to do it.
Me - I can't give you root. Not even sudo, this will be a production machine, I need to have a clean track of it.
D - but I will give it (root) back to you once I'm done.
Me - look pal, root access is like virginity. I can give it away but I will never be able to get it back.
D - But you can remove my access later. And, talking about virginity, there are operations that "restore" virginity ;)
Me - yes, and I can take access to root from you afterwards, which would be similar to the procedure you are referring to. But it won't change the fact that the server was already fucked.