In addition to the advantage that notaddicted mentioned, you can also limit the user(s) to a specific command, set of commands, and so forth. Using sudo in that

In addition to the advantage that notaddicted mentioned, you can also limit the user(s) to a specific command, set of commands, and so forth. Using sudo in that fashion doesn't give a user root access to the entire system, so it's quite different from "being" the root user.