Earlier quoted context omitted.
You don't need wheel to modify your terminal environment, $PATH or .bashrc. If your user account is compromised, your user account is compromised. Anything else is lipstick. And I agree that the typical sudoers config that allows opening terminals as root isn't a good idea. What I prefer lately is using a yubikey neo to ssh access a root shell. You can configure sudo and authorized_keys to allow directly opening a ro…
You misread my post, what I meant was that your day-to-day account is vulnerable, since you run your applications with it. If that's the account belonging to wheel, once your user account is compromised the attacker is root as well. One should use a different account, hopefully harder to compromise since is used only for sudo. That said, I like your use of yubikeys, even better than the phone that's the sort of stuff…
The confusion with respect to these guidelines is because some BSD-inspired GNU/linux distributions confugure their sudo to use a "wheel" group.
> once your user account is compromised the attacker is root as well
... but only if they also know the root password.
Anyway, the long and short of it is that on GNU/Linux, wheel is only relevant on distributions that use wheel in their default sudo config.
[0] https://unix.stackexchange.com/questions/4460/why-is-debian-...