Wow, that is a surprise. Personally I've never hit it because I use "sudo su -".
'sudo su -' instead executes the 'su -' command, giving you a root shell, as a superuser with 'sudo'. If you left the 'sudo' out, you'd have to type the root password.
$ sudo -l
[...]
User yrro may run the following commands on fw33748-02:
(ALL : ALL) ALL
(ALL : ALL) !/usr/bin/sudo, !/usr/bin/su, !/bin/su
So $ sudo su -
Sorry, user yrro is not allowed to execute '/usr/bin/su -' as root on fw33748-02.example.qq. $ sudo /bin/sh -c su -
It's never useful to deny certain commands to a user if that user is allowed to open a shell. Any shell. So you probably want to change that first line to (ALL : ALL) NOEXEC: ALL
and provide a whitelist for all tools that do spawn children as part of their normal operation (such as apt, dpkg, and probably half of all unix tooling).You can simplify that to "sudo -i".