Sudo has much more fine-grained abilities for more surgical use-cases, like giving users the ability to only execute certain commands as a certain user, with detailed logging and auditing. It has a pretty involved config file (the pdf docu for it is 80 pages long), a plugin system, a seperate log format and log server, etc

I also believe those use-cases aren't that common anymore since multi-user systems fell out of favor. There is an argument that most of us could use a vastly simpler tool instead to reduce the attack surface. But that tool wouldn't be sudo, because sudo is built around supporting all these use cases.