This should answer your questions and give more info: https://dataginger.com/2013/08/20/sql-server-why-is-the-sa-login-account-disabled-how-to-enable-sa-login-account/
answered Jan 11 at 04:18 PM
Yes, this is a good option. When it is disabled no one can use it in any circumstance. Only disadvantage is that one can't use the SA account in case any emergency.
answered Jan 13 at 05:42 AM