They do make sense. You're missing something critical in the argument.
> So what’s interesting is MS say that UAC isn’t a security boundary. Which is some users to admin.
This is incorrect. UAC is for already-admin users; it's not "some users to admin". The security boundary exists around standard users, not admin users.
This might not be what you like, which I totally get, but it does make sense. If you want a security boundary, don't create a user in the Administrators group.