[smacktoward]

The root account is a loaded gun. Sudo su is a loaded gun with the safety engaged. You can still shoot yourself with it, but you have to take an affirmative action first (disengaging the safety/sudo su), which cuts way down on the number of trips to the emergency room.

[Koshkin]

It's not just that. The 'root' account as such has no personality associated with it, so if two or more people share the password, all bets are off.

[nix23]

Yes absolutely, if sudo can make su, there is no more safety or audit in place...to go back to gun's...glock, you pull or you don't, no switch just 'sudo su'