The udev rule creates a symbolic link to the blockdevice (SUBSUSTEM=="block") with the information 8,1 (ENV{MAJOR}=="8", ENV{MINOR}=="1" The first partition on the first drive) in your setup. The link is named /dev/root with the SYMLINK+="root", the plus sign tells that udev should not overwrite any previous links created to this device, but rather add one more link to it.
An other rule like this found in some form on many Linux systems is this one:
SUBSYSTEM=="block", ENV{ID_SERIAL}=="DVD_Drive_USB2_10000E0008441C1E", SYMLINK+="cdrom"
This says that the blockdevice with the serialnumber DVD_Drive_USB2_10000E0008441C1E sould be symlinked to /dev/cdrom
I am not entirely sure why rkhunter complains about this, but it is properly due to the type of /dev/.udev/rules.d/root.rules not being a device or symbolic link, but rather a file. I don't think that this is dangerous.