What is the best account for dbo user? I mean that if I use personal AD account for database owner, and if this account is removed from AD (e.g if I leave my job), these databases are not accessible. I have heard that there is also problems using "sa" account in dbo.

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dbo is a "user" (a security principal at the database level) and is listed in sys.database_principals

It isn't the database owner mentioned in sys.databases.owner_sid. This column is at the server level and matches an entry in sys.server_principals, specifically the sid column.

For ease of use, just make the owner sa. There are no major issues with doing this.

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Create a separate account for that, something like SQLadmin. Give it only the permissions it needs in AD, and whatever it needs for SQL.

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