[bogantech]

> if you need to be root, then login as root via console

1: This requires every user to have the root password, while sudo does not

2: If everyone just logs in as root there's no way to audit who actually logged in and did what.

[kchr]

Additionally, you need to rotate and distribute the new root password to all root users when you want to remove access for someone.

[joveian]

You can have multiple accounts with uid/gid 0 (and can set up smart card or u2f login too if you want).