Disable root and enable root

What is the difference between enable root and disable root account? also from privacy point of view

You dont “disable” root account - what you do is make it difficult for
the user to step up to the root account. You need the root account to
make some configuration changes, instal software, etc.
If you remove the passwordless-root package (not installed in minimal
templates) you can still get root from dom0 - either by running qvm-run -u root QUBE xterm, which will open a terminal with root, or by using
qvm-console-dispvm and logging in as root.

It makes no difference from privacy pov.

Although much discussed, it is in the FAQ and the Qubes position is

I never presume to speak for the Qubes team.
When I comment in the Forum I speak for myself.