Having sudo and allowing for the use of su to elevate privileges is downright illogical in most cases (on servers, which is what Openwall GNU/*/Linux is for). Here are some excerpts from past discussions on the topic:
The alternative to the su/sudo approach is direct root logins. And the solution to the accountability problem (with multiple sysadmins) is multiple root-privileged accounts (with a distinct naming convention for clarity).
Occasional exceptions do exist. In our experience, less than 10% of server systems would potentially benefit from sudo, and a safer approach can be used on those anyway: we generally prefer ssh forced commands - that is, command=... in authorized_keys - even if this is to be invoked by a local account on the system itself, such as by a support person who is not a "full" sysadmin.