How to create 'root' user on Windows?

[L A Walsh]

I'm running cygwin on windows, and the new version of ssh
is complaining about /var/empty, saying it needs to be owned
by root and not group or world writable.

Since there is no root on windows, what is it
wanting?

Tried the account called 'root' (Administrator on my
machine), but it didn't like that:

>  llg -a /var/empty
total 4
drwx------+ 1 root Administrators 0 Oct 11  2014 ./


Also tried changing root to UID=0 in cygwin, but
it didn't like that either:

>  llg -an /var/empty
total 4
drwx------+ 1   0  544 0 Oct 11  2014 ./


So what is it wanting?

Is there a way to turn off config checking akin to
sendmail's "dontblamesendmail" option?

Thanks!
-l