$ sudo useradd -ou 0 -g 0 john
$ sudo passwd john

Grant Root Privileges To Existent User

$ grep john /etc/passwd
john:x:1001:1001::/home/alice:/bin/sh

For this, it is required to edit the file /etc/passwd and just change UID and GID to 0:

$ grep john /etc/passwd
john:x:0:0::/home/john:/bin/sh

Add User To Root Group

$ sudo usermod -a -G root john

Delete User With Root Privileges

$ sudo userdel john
userdel: user john is currently used by process 1

To delete him, firstly open the /etc/passwd file and change his UID.

For example, change the line:

john:x:0:0::/home/john:/bin/sh

to something like:

john:x:1111:0::/home/john:/bin/sh
$ sudo userdel john