Yes but the advantage of Sudo comes when changing the password of the admin, when in a traditional linux root system you need to remember two passwords in sudo you need to remember one.
For new users to have just one password alone can be confusing, especially former XP users who dont know why passwords are so important.
I find it easier to use Ubuntu’s sudo then the tradtional root, no extra commands needed to change the admin accounts passwords and settings.
I wish there was an easy way to change the root password instead of having to open up a terminal.