So enable the Root user only if some task gets restricted it is not suggested otherwise. Normal daily tasks and applications do not require a Root user, like, downloading and uploading from the internet, creating and deleting documents, etc. It is to avoid these accidents in the first place the Root user is locked in Ubuntu. One incorrect command can destroy many files of the system.
It gives you complete access over the system hence it requires utmost caution. The concept is the same as Administrator Root can make any changes to the system, accessing all files, running commands, changing security settings, etc. Just like the Administrator in Windows 10, in Linux, there is always an admin user named Root.