Using the root user like this is used by a tiny minority of our users. The deprecation notice noted we'd happily accept a PR that implemented the privilege dropping but one never came. In a world where Homebrew is run by a full-time, paid staff we'd likely have implemented it but there's too much other, more important stuff that needs done by our understaffed team.
So why did you choose to disable running as root altogether rather than dropping privileges when building?