User accounts under WSL (Windows Subsystem for Linux)

I have noticed while browsing the Windows blog for information about the latest Insider Preview release (Build No. 14316), that the bash when installed gives you a root prompt by default. Notwithstanding security issues like rm -rf C:/ (WSL supports Windows filesystem access), can the sudo behavior of the Ubuntu 14.04 LTS base not be replicated by default, as in, bash gives you a user-level prompt on startup and you can then sudo to root as and when you need it?

Does root map to Administrator or System? Also, what is the expected behavior of chmod and chown under these circumstances? Do the Windows users and groups get directly reflected to the Ubuntu base through WSL, or is there something in between?