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Yea if you are assigning users as a delegated administrator you're pretty much giving the users almost the same amount access as a administrator. Without giving the users a system admin profile or making them a delegated admin it would be hard for them to login as another user. Here's a article that give more insight of what a delegated admin can do:
https://help.salesforce.com/articleView?id=admin_delegate.htm&type=5