So, delete the SA account just like any other account... just make sure that SOME account has SA privs.
Still, I'd rather get the users used to the idea of the word "NO"... transitive period or not. 😉 What are you going to do when they start asking for the sysadmin role instead of just "SA"? Answer will need to be "NO".
--Jeff Moden
Change is inevitable... Change for the better is not.