Probably the second shortest answer I've had to give here! To explain it though - you can probably guess that you really need at least one system administrator account. For an OnDemand system, only Atlassian had that access, but for self-hosted, you need it, so it's a standard account to get you in.
Once you've got in, you can use the account to make other users system admins. Once that is done, the generic sysadmin account is redundant and you can delete it completely.
And the main reason my answer was so short - you can't actually break it. If you attempt to delete sysadmin before handing the access over to another user, JIRA will stop dead and refuse to delete the last admin...
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