According to ChatGPT & https://docs.aws.amazon.com/IAM/latest/UserGuide/root-user-tasks.html:
Tasks that require root user credentials includes closing an AWS account.
B. The deletion of an AWS account
The AWS account root user has the highest level of access and is associated with the email address used to create the AWS account. Certain tasks, such as the deletion of an entire AWS account, can only be performed by the AWS account root user. Other administrative tasks, like creating an organization in AWS Organizations or deleting IAM users, can often be performed by IAM users with appropriate permissions, and it is recommended to use IAM users instead of relying on the root user for day-to-day activities.
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