tl;dr: "disallow root login entirely, everything else is bad" is cargo culting.
I said "impractical", not "impossible". Of course I can use sudo. But it's more work. I require root access a lot. It adds up quickly.[2]
And I hate typing passwords/passphrases. In fact, many of my passwords I can't remember. I've got an SSH agent for that, which reduces passphrase entry to yes/no (tab-space/space, actually).[1]
Also, I prefer my normal user account not to be a sudoer at all.
Besides, please consider that disallowing root access actually only gets you protection against root password guessing anyway. The "stolen key + passphrase" scenario in a sibling subthread is so absurd I felt the urge to bang my head against my desk. Sudo won't help you there either.
[1] Now please don't suggest "passwordless sudo".
[2] And there is another inelegance: /home is usually on a different partition than /, so your way will involve an additional copy. If /home is even large enough to fit that file.