Sorry, I guess I am sounding a bit incoherent right now.

Basically a super administrator would be able to do various Super administrator like things (go figure -_-; ) such as, but not including:
1) access to phpMyAdmin (allowing for raw database manipulation)
2) ability to edit and delete admin and moderator logs
3) File access, sort of like web-based FTP

and possible modifcations to differentiate Administrators and Super Administrators further:
1) Super Adminstrator can edit posts without being noticed and Administrators can't. (feature is already implemented for administrators) No "edited by" line.
2) Can browse the board completely unnoticed (not even listed as a member)
3) Can access user passwords (if denoted in the config.php file, admins cannot)
4) Styles and template editing only for Super Administrators... Since one has to be very familiar with vBB. Admnistrators can view and activate/deavtivate.

chances are there are many other things that could be done with a super adminstrator