For Splunk, the splunk user is certainly not required if you run Splunk as root, but I would never change something which has been added with a package, just to keep the integrity of the system.
You could use the tarball instead of the rpm, then you will not have the splunk user added at all, if you want a rpm without the splunk user, then you should probably create a new rpm from the tarball and use this one, but I am not that much familiar with rpm.
Just a cautionary warning, running the universal forwarder as root may impose security risks, any scripted input deployed via the deployment server or the management port runs as root on the system and has the potential to do anything on the system.
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