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An account should be created in all environments that support can then use when investigating issues. This would then provide consistency of approach and service. Other Cloud vendors (such as gainsight do something similar). There would be lots to consider:
Changes to T&Cs
Not using up a license seat
Should it be enabled / disabled
Can it be deleted in specific circumstance
Native security
etc
From a security perspective it would also make sense that the account is only usable for a limited time (get's automatically disabled at predefined date & time).
Being able to switch it on and off with default "off" would probably solve most practial problems. Ideally of course you would get some kind of log showing who (which person) from Support actually accessed the system.