Using ID 0 to get ROOT privilages?

Due to tightening SOX restrictions, we are in need of taking away the root account password from the AIX administrators (me and another guy) and giving it to the IT manager.  However, we still need root access to do our job and can't sudo because, with the commands we'll need, we could get root access anyway.

Another guy in our IT team suggested we just add user accounts for ourselves with an ID of "0" to match root's ID and give us root-like access.  So, my question is, is this possible?  What are the downfalls of using multiple accounts on a single ID, especially if it's Root's ID?  Has anyone done this successfully?

We're using AIX 5L.

Thanks!
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