Based on Snowflake recommendations, when creating a hierarchy of custom roles, the top-most custom role should ideally be granted to the ACCOUNTADMIN role. This recommendation stems from the best practices for implementing a least privilege access control model, ensuring that only the necessary permissions are granted at each level of the role hierarchy. The ACCOUNTADMIN role has the highest level of privileges in Snowflake, including the ability to manage all aspects of the Snowflake account. By assigning the top-most custom role to ACCOUNTADMIN, you ensure that the administration of role hierarchies and the assignment of roles remain under the control of users with the highest level of oversight and responsibility within the Snowflake environment.

References:

Snowflake Documentation on Access Control: Managing Access Control