Master users are the administrators of the account and have control over the adding of users onto the account.
A: Master users have User Administration where additional users can be added on and can edit the areas the new users have access to.
Master users can also upgrade the account, view invoices, view all users' Leads and Sales and can view the Archived contacts tab.
So a Sales manager for example would be ideally suited to being a Master user to monitor the performance of their sales team and be able to view and report on their users' leads and sales.
Master users can also upgrade the account e.g. from Trial to Complete, Sales to Complete, Marketing to Complete...