There isn't a "System Recover Account", but there is a hidden
administrator account (by default). This is also available in Windows 7.
We may be able to provide a better answer if you can tell us why you need this.
The fastest way to activate the account is from an elevated instance of
cmd, by using the command
net user administrator /active:yes.
You should also be able to enable the account from the Computer Management screen, but you cannot do so from the friendly Control Panel users screen.
If you happen to have (somehow) deleted or disabled all other admin accounts on your system then I believe that the
administrator account should automatically activate when entering safe mode (and only for safe mode), from which you can re-enable other accounts.