An Azure service that provides fine-grained access management for Azure resources, enabling you to grant users only the rights they need to perform their jobs.
Konda Shailaja (LTIMINDTREE LIMITED)
As discussed on teams
Based on Microsoft’s RBAC design, Owner role assignments have special protection to prevent a subscription or resource from becoming orphaned.
Azure does not allow deleting the last Owner role assignment at a subscription or management group level unless the action is performed by a Global Administrator with elevated access.