Some of the benefits of Sudo:
- The password I authenticate with to perform admin tasks is the same as the one I use to log in as normal user. This means, in simple setups, one need only remember one password, instead of two.
- The extra command you have to type before performing any admin task reduces the danger of running dangerous commands... the sort of thing that is easy to do when logged in as root.
And some of the more advanced benefits:
[gives users] permission to do certain tasks as a different user (which doesn't even have to be root) without giving them complete access to that user or root. On server systems or multiuser systems with different people working on different tasks not everyone need complete access to the system, one hands out only the amount of access that is required for the task.