I think you missed the joke here
I personally tend to leave a root shell open (and both my feet remain largely hole-free to this day), but it's pretty common advice, to avoid accidentally typing something unfortunate like rm ./* into the wrong shell
And you're basing this assumption off...?
The entire purpose of the /etc/sudoers file is to configure which users have access to sudo and which commands they can use.
Your top comment’s parent didn’t say the ssh login user had all sudo permissions. For best security, there should be many users which each have different limited permissions. Navigating the multiple `sudo su` is frustrating but has a purpose.
In all of my career I had seen that at one company. Everyone else just leaves is unrestricted. I would be impressed to see sudo used the way it was intended in more places. Some places even use passwordless sudo and ssh multiplexing which together with simple phishing give unfettered and unlogged access to production.