Dropping the "sa" (system administrator) account in SQL Server is generally not recommended as it can lead to potential issues with accessing and managing the database. The "sa" account is a default, built-in account with elevated privileges and is often used for administrative tasks.
1- Disabling the sa account is a common practice. You can do this by setting the account to “disabled” status.
2- Alternatively, rename the sa account to something less predictable. This makes it harder for attackers to guess the account name. ** Please don't forget to close up the thread here by upvoting and accept it as an answer if it is helpful **