Ok the security gained by using two layers is via tracking down who logged in... which becomes very important in large teams. If you are administrating a couple hundred linux servers you may have a team of 5-12 people who need root access. Knowing who executed a root level command and when is important and more secure in that if you lock down sudo you can see what they ran versus having a black hole that root logged in at 02:00 and logged out at 02:30 and you have no idea what they ran.
In the case of small teams.. you may not feel that you need this, but it comes in handy if the business grows... you find yourself with 12-20 people with the root password.
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