SharePoint Migration Tool v2 is not able to run under Administrator

I was writing about this tool before here and just experience the issue where I’ve realized it doesn’t work under Admin account and looks like there is no way to fix that. So, in my case, the tool wasn’t able to create logs folders because of this issue and I was able to do that using a separate box where another user account wasn’t limited by UAC.

Note: this issue was verified for version 2.1.101.6 and could be fixed later but there is no any guarantee on that.