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.
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'
