At the time of publishing, you are only able to have a single root inside an organization (it's created automatically for you when you create an organization).
For obvious reasons, the master account is not affected by any SCPs which are attached to it. You may also notice that it's technically possible to place the master account in an OU; again, it will be unaffected by any SCPs which have been attached to that OU.
Since the master account is unaffected by SCPs, it's a good idea to leave it as empty as possible and to not create any resources in it. Use child AWS accounts instead so you can apply fine-grained controls to them.
SCPs are required on each OU and account but shouldn't be considered the only form of access control ...
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