Based on the plethora of methods Microsoft has (intentionally) provided to bypass UAC I'd argue that it's the very definition of "security theater". UAC is not

Based on the plethora of methods Microsoft has (intentionally) provided to bypass UAC I'd argue that it's the very definition of "security theater". UAC is nothing but a minor annoyance to attackers at this point. An extra step or two they have to add to their payload. Nothing more. It's also trivial to escalate from a regular user to NT AUTHORITY\SYSTEM (which is a higher privilege than Administrator!). There's so many privilege escalation vulnerabilities in Windows it's hard to keep track of them all! A big reason for that is that Microsoft considers privilege escalation vulnerabilities, "medium risk".