⚠️ Word of caution - anytime you need to enable "Modify All Data" for a user, you should be extremely cautious / skeptical if you actually need to enable this permission. Alarm bells should be going off if you see this as the solution. ⚠️
As the name suggests, they can literally modify all data in the system. This is a top level permission meaning it overrides all other permissions assigned to that user.
They don't have a profile or permission set giving them access to edit account, they do now. You have a field locked on a page layout - guess what, that user can still edit the field. Modify All Data is an insanely powerful permission and should generally never be used outside of admins.
View Setup and Configuration just let's them view the setup menu as noted. I would still be cautious / limit who I am giving this to but no alarm bells like Modify All Data. I don't assign this to most users but there are some super users or delegated admins that we do give this permission to (through a permission set).
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