The Kali Linux distribution will default to a non-root user starting with the 2020.1 release. The move has been prompted by the increasing number of users that adopted Kali as a day to day operating system. Kali’s dev team based this move on the fact that over the years a lot of security tools included with the distro no longer need root access to provide users with full access to all their features. Kali Linux also added an ‘Undercover’ mode with the release of 2019.4 that can be used to instantly make the Kali desktop look like a Windows 10 one.
Source: https://www.bleepingcomputer.com/news/linux/kali-linux-to-default-to-non-root-user-with-20201-release/