Root vs Kali User: Should Remote SSH Permit Root Login?

Goal

Enable secure remote administration on a fresh Kali Linux installation.

Constraints and Uncertainty

Kali ships with the kali user that has sudo privileges, while the root account is disabled by default to curb accidental system damage. Enabling root login requires setting a password and editing /etc/ssh/sshd_config to PermitRootLogin yes. Documentation recommends day‑to‑day use of the kali user and elevating privileges only when necessary. The trade‑off between operational convenience and security posture remains unresolved.

Questions

1. Under what circumstances does Kali documentation explicitly endorse enabling root login for remote SSH?
2. What are the documented security implications of permitting root access versus using sudo from the kali account?
3. Which configuration options (e.g., password, key‑based auth, PermitRootLogin prohibit-password) are recommended when root access is required?