While that's an interesting idea, If you don't mind an honest opinion, I think it's limited in potential usefulness. Resources are things, and they have "accounts" in order to determine availability. While this idea may work for some resource types, it won't for others. For example, projectors or vehicles, much less rooms. Then there is the licensing hit: if you make a resource account real (as in, you can log into it) it would be categorized as a mailbox and be counted against a license limit. Maybe not a big impact if you're only using 1 or 2, but it's a hit nonetheless.