Earlier quoted context omitted.
> I have more than one interactive user account on some of them. I put these accounts to the wheel group, to avoid ever using a root password. Why have multiple different unix users if all have the same power of the root user? They aren't isolated from each other, they aren't less powerful than root. So why not just use the already existing single root account?
Seems like it’d actually decrease security as now there are several different “root” logins that could be compromised. Though I suppose, with further thought, it’s not significantly worse than having them in sudoers, in that particular respect.
Sudoing into root from lowuser account is in some scenarios potentially more dangerous than just using both accounts separately, as the user who uses root regularly/very often gets accustomed to the fact his commands are powerful and can screw his system, so mistakes almost never happen. While sudoing all the time creates a false sense of security and the user is more likely to run harmful command with sudo.