Currently, I'm using a dedicated user with ACL permissions, but I've run into two issues:
1. Some files, like the private keys in /etc/ssh, need to have permissions set to 600. Forcing ACLs changes permissions to 640, making SSH login impossible.
2. After setting ACL permissions on a directory, newly added files don't retain those ACL permissions.
Using the root user seems to provide excessive permissions. How do you handle this in your practice?
I think what you might be doing is applying a group acl instead of a user acl. In my setup I use normal Unix group permissions for some things, acls that apply group permissions for most things, but for homes I put my backup account as acl user permissions for read.
Could you use root? Sure, but you would need to evaluate the risk in that. As root is "do all the things" account. The backup account can still read all the things so you still have data loss exposure but it can't modify the things.
Create a normal user, make them a sudoer, and then log back in as the other account.