If you are using MOSS 2007, you can use Audiences. Put the people that limited access in a AD group and the superusers in a different group. Have two versions of the list web part on the page and set one version to be visible to the limited user group AND set the view on the list to filter out the restricted content using a field on the record to indicate if it's restricted. Set the 2nd version of the list to be visible to the superuser group and not filter the list. Another way (I think works in both WSS and MOSS) is to create a SharePoint (or AD?) group that contains the super users and set custom permission on each record that only they should see which includes that group. Not great if you have a lot of restricted records or update the list frequently, but an option.