Root is simply accessing and modifying files and folders that android doesn't typically allow you to access. Thats it. Android doesn't want you to mess with these things because things could go wrong. Being an administrator on Windows is exactly like having root on an Android device. Just like an administrator can delete important files on Windows that could cause things to not work, having root grants you that same ability, and oh so much more. That's the only reason it's considered dangerous.
Therefore it's safer if no one has the option to modify these files, since most people have no business doing so. Remember, there's millions of Android users who don't even know root is a thing. If people are unable to break their phones it makes for a more consistent user experience. Safer isn't always better though.