Best practice is to place this user without a role. The help documentation (https://help.salesforce.com/HTViewHelpDoc?id=admin_roles.htm&language=en_US)on "overview of roles" indicates that the default access to contacts owned by a user without a role will be read/write. However, it does not specify what the access to accounts will be.
Any clues? i'm going to do some testing.
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Every user must be assigned to a role, or their data will not display in opportunity reports, forecast roll-ups, and other displays based on roles. If your organization uses territory management, forecasts are based on the territory hierarchy rather than the role hierarchy.
All users that require visibility to the entire organization should belong to the highest level in the hierarchy.
It is not necessary to create individual roles for each title at your company, rather you want to define a hierarchy of roles to control access of information entered by users in lower level roles.
When you change a user’s role, any relevant sharing rules are evaluated to add or remove access as necessary.
When an account owner is not assigned a role, the sharing access for related contacts is Read/Write, provided the organization-wide default for contacts is not Controlled by Parent. Sharing access on related opportunities and cases is No Access.
To avoid performance issues, a single user shouldn’t own more than 10,000 records of an object. In this case, we recommend that the user is not assigned to a role. If you must do so, place the user in a separate role at the top of the hierarchy and avoid moving the user out of that top-level role. Furthermore, keep the user out of public groups that could be used as the source for sharing rules.