Earlier quoted context omitted.
Being a setuid binary means that sudo also suffers from attacks where an attacker runs `sudo ./malware` and then convinces the user to authenticate. Depending on how sudo authenticates phishing attacks or password reuse from another breach can be used to escalate privileges.
I don't think you can realistically enforce a security boundary between root, and a user account that occasionally elevates. You can enforce a boundary between root and an account that never elevates though. And as far as I understand hardening sudo helps with that.
So stop doing that!